IRM 3.12.278 — Exempt Organization Unpostable Resolution

# Part 3. Submission Processing

Chapter 12. Error Resolution Section 278. Exempt Organization Unpostable Resolution 3.12.278 Exempt Organization Unpostable Resolution Manual Transmittal December 02, 2025 Purpose (1) This transmits revised IRM 3.12.278, Error Resolution, Exempt Organization Unpostable Resolution. Material Changes (1) Updated signature. (2) IRM 3.12.278.1.6 - updated titled to Terms and Acronyms. IPU 25U3498 issued 07-17-2025. (3) IRM 3.12.278.6.2.5 - Added new section titled "Undelivered Correspondence" ; renumbered subsequent section titled "Undeliverable Mail Indicator" to IRM 3.12.278.6.2.6. IPU 25U3488 issued 07-16-2025. (4) IRM 3.12.278.6.5.3 - Updated EO status code 07 information. IPU 25U3488 issued 07-16-2025. (5) IRM 3.12.278.6.5.10 - Added note on how to work extensions received on accounts in EO status code 22. IPU 25U3264 issued 05-08-2025. (6) IRM 3.12.278.17 - Updated Section 218 coordinator EEFAX number. IPU 25U3498 issued 07-17-2025. (7) IRM 3.12.278.24.2 - Added notes to the If/And/Then chart, in paragraph 5, to clarify additional actions that may be needed when working paper returns that state "Retroactive Reinstatement" . IPU 25U3264 issued 05-08-2025. (8) IRM 3.12.278.24.3.2 - updated instructions for working UPC 329 UP 990/990-EZ FR 990-04 (Form 990-BL). IPU 25U3488 issued 07-16-2025. (9) IRM 3.12.278.24.7.3 - Updated instructions for working UPC 329 UP Form 990-PF and No 990-PF Filing Requirement. IPU 25U3264 issued 05-08-2025. (10) IRM 3.12.278.24.7.4 - Updated instructions for working UPC 329 UP Form 990-PF with a Form 990 FR. IPU 25U3264 issued 05-08-2025. (11) IRM 3.12.278.24.7.6 - Updated instructions for working UPC 329 UP Form 990-PF TC 610/660/670 payment(s). IPU 25U3264 issued 05-08-2025. (12) IRM 3.12.278.24.8 - Updated instructions for working UPC 329 Resolution RC 1 & 2 Form 990-T. IPU 25U3264 issued 05-08-2025. (13) IRM 3.12.278.24.11 - Updated title to UPC 329 Resolution RC 1 & 2 All Returns/Extensions - No EO Section and updated instructions. IPU 25U3498 issued 07-17-2025. (14) IRM 3.12.278.24.12 - Updated title to UPC 329 Resolution RC 1 & 2 All Returns/Extensions - EO Status is 20–22, 26, 28, 29, 41, 42, 70–72. IPU 25U3498 issued 07-17-2025. (15) IRM 3.12.278.26.1 - Updated UPC 332-9 instructions regarding the Form 8038-T (paragraph 7) and researching for a corresponding payment. IPU 25U3264 issued 05-08-2025. (16) IRM 3.12.278.30.1 - Updated instructions for working UPC 351. IPU 25U3264 issued 05-08-2025. (17) IRM 3.12.278.30.2 - Deleted this subsection and incorporated instructions into IRM 3.12.278.30.1. IPU 25U3264 issued 05-08-2025. (18) IRM 3.12.278.36 - Updated title to "UPC 363 Unpostables RCs 1 - 9" to better reflect each RC that's associated with UPC 363. Summarized what each RC unpostable is. IPU 25U3264 issued 05-08-2025. (19) IRM 3.12.278.36.1 - Updated title to "UPC 363 Resolution RC 1 - Form 990/990-EZ Missing Schedule A" to identify what a UPC 363 RC 1 unpostable is. IPU 25U3264 issued 05-08-2025. (20) IRM 3.12.278.36.2 - Added additional research steps and that extreme caution must be taken before posting a 990-N to a parent organization. IPU 25U3488 issued 07-16-2025. (21) IRM 3.12.278.36.2 - Updated title to "UPC 363 Resolution RC 2 - Address Change on Parent of a Group Return" to identify what a UPC 363 RC 2 unpostable is. Added clarifying procedures. IPU 25U3264 issued 05-08-2025. (22) IRM 3.12.278.36.3 - Updated title to "UPC 363 Resolution RC 3 - Form 4720 with Abstract Number 237 Unpostables" to identify what a UPC 363 RC 3 unpostable is. IPU 25U3264 issued 05-08-2025. (23) IRM 3.12.278.36.4 - Updated title to "UPC 363 Resolution RC 4 - Form 8871 (MFT 47) and Form 8872 (MFT 49) Unpostables" to identify what a UPC 363 RC 4 unpostable is. Updated the letter to use when a Form 8871 is filed in error. IPU 25U3264 issued 05-08-2025. (24) IRM 3.12.278.36.5 - Updated title to "UPC 363 Resolution RC 5 - Form 990/990-EZ Schedule A Type of Supporting Organization Unpostables" to identify what a UPC 363 RC 5 unpostable is. IPU 25U3264 issued 05-08-2025. (25) IRM 3.12.278.36.6 - Updated Form 8038-T balance due unpostable instructions. IPU 25U3488 issued 07-16-2025. (26) IRM 3.12.278.36.6 - Updated title to "UPC 363 Resolution RC 6 — Form 8038-T Balance Due Unpostables" to identify what a UPC 363 RC 6 unpostable is. Updated instructions when closing the unpostable to post to a different report number. IPU 25U3264 issued 05-08-2025. (27) IRM 3.12.278.36.6.1 - Deleted this section. Information from this section is incorporated into IRM 3.12.278.36.6. IPU 25U3264 issued 05-08-2025. (28) IRM 3.12.278.36.7 - Updated title to "UPC 363 Resolution RC 7 - Form 4720-A (MFT 50) with Doc Code 73 Unpostables" to identify what a UPC 363 RC 7 unpostable is. IPU 25U3264 issued 05-08-2025. (29) IRM 3.12.278.36.8 - Updated title to "UPC 363 Resolution RC 8 - Form 990-T Small Employer Health Insurance Premiums Unpostables" to identify what a UPC 363-8 unpostable is. IPU 25U3264 issued 05-08-2025. (30) IRM 3.12.278.36.9 - Updated title to "UPC 363 Resolution RC 9 - MFT 46 Small Employer Health Insurance Premiums Unpostables" to identify what a UPC 363 RC 9 unpostable is. (31) IRM 3.12.278.36.10 - Deleted section (information moved to IRM 3.12.278.36.9). IPU 25U3264 issued 05-08-2025. (32) IRM 3.12.278.38.2 - Updated instructions when the unpostable is an extension (paragraph 13). IPU 25U3498 issued 07-17-2025. (33) IRM 3.12.278.38.2 - Updated the letter to use (in paragraph 8) when a Form 8871 is filed in error. IPU 25U3264 issued 05-08-2025. (34) IRM 3.12.278.40.1 - Updated UPC 370 Resolution instructions. IPU 25U3264 issued 05-08-2025. (35) IRM 3.12.278.40.2 - Updated UPC 370 Resolution All RC instructions. IPU 25U3264 issued 05-08-2025. (36) Editorial changes made throughout the IRM for clarity. Reviewed and updated grammar, punctuation, formatting, links, titles, tax years/dates, website addresses and IRM references if needed. Effect on Other Documents IRM 3.12.278 dated July 17, 2025 is superseded and incorporates IRM Procedural Update (IPU) 25U3264, dated 05-08-2025, IPU 25U3488, dated 07-16-2025, and IPU 25U3498. Audience Ogden Campus Exempt Organization Entity and Unpostables. Effective Date (01-01-2026) Peggy Combs Acting Director, Business Systems Planning Shared Services Tax Exempt and Government Entities

# Program Scope and Objectives

3.12.278.1 (01-01-2025) Program Scope and Objectives Purpose: This IRM provides information, guidelines and procedures for resolving unpostable transactions on the Business Master File through the Generalized Unpostable Framework (GUF), specific to EO and EO-related unpostable conditions. It also provides directions to those who use the GUF to display, research, suspend and close INDIVIDUAL or FILES type unpostable cases. See IRM 3.12.32, Error Resolution, General Unpostables, for a description of INDIVIDUAL and FILES unpostable cases. This section also applies to the management of unpostable processing. Audience: These procedures apply to Taxpayer Services (TS), Ogden Submission Processing Center (OSPC), Document Perfection Operations (DPO), Entity Department and Input Corrections Operations (ICO), Entity Unpostables. Policy Owner: Director, Tax Exempt Government Entities (TE/GE), Business Systems Planning (BSP) Director. Program Owner: TE/GE Submission Processing Program & Oversight (SPP&O). Primary Stakeholders: Exempt Organization Headquarters who rely on review and perfection of exempt organization returns, extensions, payments and other transactions as required. Other areas that may be affected by these procedures include (but are not limited to): Accounts Management (AM) Information Technology (IT) Programmers Chief Counsel Compliance Statistics of Income (SOI) Submission Processing Tax Exempt and Government Entities (TE/GE) Taxpayer Advocate Service (TAS)

# Background

3.12.278.1.1 (01-01-2025) Background Some transactions, payments and returns are unable to post to the BMF due to the programming of specific conditions. Research and perfection/correction of unpostable conditions are necessary to allow the transactions to post appropriately. This IRM provides procedures for maintaining the integrity of the BMF by resolving unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures.

# Authority

3.12.278.1.2 (01-01-2022) Authority The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms: Title 26 of the United States Code (USC) or more commonly knows as the Internal Revenue Code (IRC). All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

# Roles and Responsibilities

3.12.278.1.3 (01-01-2025) Roles and Responsibilities The Campus Director is responsible for monitoring operational performance for their campus. Note: Local management may decide to allow either Taxpayer Services (TS), Ogden Submission Processing Center (OSPC), Document Perfection Operations (DPO), Entity Department or Input Corrections Operations (ICO), Entity Unpostables to correct these unpostable cases. Whenever an unpostable case transfers between functions, note and attach all research. This allows the receiving function to determine what action(s) to take. The Operations Manager is responsible for monitoring operational performance for their operation. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures. Note: This IRM doesn't cover all situations, so exercise judgment to work the case. Contact your Manager or Lead tax examiner to validate your decision. Request an IRM change to add instructions if repeated problems or issues are identified and not currently addressed in the IRM. Note: When a specific letter number is listed throughout the IRM instructions, a different letter may be used if it's more appropriate for the issue. Note: Counsel has agreed to allow the return of incomplete or incorrect 990 series EO returns (Form 990-PF when filing requirements are for Form 990 etc.) to the filer. These returns should be identified and returned by the Code and Edit function. However, some may be processed and will unpost. The incomplete or incorrect returns should be returned to the filer with an explanation for the rejection and no further processing will be completed. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3) , Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights.

# Program Management and Review

3.12.278.1.4 (01-01-2025) Program Management and Review The information in this IRM applies to the resolution of EO/BMF Unpostables through the Generalized Unpostable Framework (GUF) system. Program Reports: The GUF system generates control reports found on the Control-D application and are utilized for program management and review. See IRM 3.12.32.20, Error Resolution - General Unpostables, GUF Listings and Reports - General Information and Distribution. Program Effectiveness is measured by the following: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial Reviews Annual Review: The processes outlined in this IRM will be reviewed annually to ensure accuracy and promote consistent tax administration.

# Program Controls

3.12.278.1.5 (01-01-2025) Program Controls Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed. Campuses coordinate with Headquarters at the beginning of each year to verify the programming of the Generalized Unpostable Framework (GUF) system is functional and validate the changes requested are implemented and programmed correctly. Sites review printed reports, test command codes and test resolutions of sample cases of each master file. Campuses monitor reports weekly for anomalies in the GUF system programming and elevate issues as needed. Headquarter analysts work with the Information Technology (IT) analysts to determine if additional action is needed to correct issues elevated. If needed, a ticket or a work request will be submitted to IT to update programming for the GUF system.

# Terms and Acronyms

3.12.278.1.6 (07-17-2025) Terms and Acronyms Account: A taxpayer identified by a Social Security Number (SSN) or Employer Identification Number (EIN). Each account contains a record of the type of returns filed and the related tax periods. Accounts Maintenance Transcripts: A transcript generated when an unresolved credit or condition is present on the Master File. Amended Return: A second return filed which changes the information submitted on the original return. Asset Code: The code used to identify end of year total assets. Automated Collection System (ACS): A computerized system used in call site operated collections for tax periods within an account which is in taxpayer delinquent investigation (TDI) or taxpayer delinquent account (TDA) status. Automatic Data Processing (ADP): The handling and processing of data from electronic machines with a minimum of human intervention. Batch: A group of work of like documents within a program code. Block: Returns or documents grouped together for filing purposes; the ninth and tenth digits of the DLN indicate the blocking series where the return is filed. The eleventh digit of the DLN is the blocking series for examination purposes. It identifies whether the return was an original return, copy of the return, BRTVU/RTVUE print or no return and whether it was a survey or examined case file. Blocking Series: The blocking series is a three digit numeric field associated to the document or returns for posting to Master File. Business Master File (BMF): A file containing information about organizations filing business returns and related documents. Business Operating Divisions (BOD): Effective 01/01/2000, all IMF and BMF taxpayers will be systemically assigned to a BOD code based on the characteristics of the tax return. IMF taxpayers will either be assigned to the SB/SE (Small Business/Self-employed) BOD or to the TS (Taxpayer Services) BOD. BMF taxpayers will be assigned to the LB & I (Large Business & International) BOD, to the TE/GE (Tax Exempt Government Entities) BOD or to the SB/SE BOD. Calendar Year: The twelve month period from January 1 through December 31. Centralized Authorization File (CAF): A file which contains information regarding the type of authorization taxpayers have given representatives for the various modules within their accounts. Check Digit: Consisting of two alphabetic characters, the check digit is determined by the application of a mathematical formula to the SSN or EIN. Command Code (CC): A five character code used to input data and requests on IDRS. Computer Paragraph (CP): Computer generated notices used to request information from or give information to an organization regarding certain aspects of their tax return. Also, certain notices are generated to inform the campus of posting to the Master File which require additional action. Consolidate: The moving of data when one organization has erroneously been given more than one TIN. Credit Balance: A term noting a credit outstanding on a tax module. It is identified by a minus sign (−) after the amount. Cross Reference (XREF): An action which identifies related TINs and names (DBA). Cycle: One week's processing at the campuses, the Martinsburg Computing Center (MCC), and Tennessee Computing Center (TCC). The cycle is expressed as a six (6) digit code: the first four digits represent the processing year and the last two digits represent the processing week within the year. Document Code (DOC CODE): A two digit code which identifies the specific type of return or document which was filed or processed; it's the fourth and fifth digits of the DLN. Document Locator Number (DLN): A control number assigned to every return, document or transaction input through the ADP system. The fourteenth (last) digit is the year of processing and is assigned by the campus computer program at the time of original input. The DLN is used to control, identify and locate documents and transactions processed in the ADP system. Dummy Return: An input return not prepared by the organization or an input document treated as a return. Employee Number: A ten digit number assigned to each employee authorized to access IDRS. Employer Identification Number (EIN): An assigned nine digit number used to identify a business tax account. Employment Code (EC): A one letter code used to identify certain employers regarding Social Security taxes and Federal Unemployment tax. Entity: The portion of the Master File record which identifies the organization. It contains the name, address, social security or employer identification number, employment code if applicable, name control, location codes, filing requirement codes, fiscal period and date of establishment. Excess Collections: An account of unapplied credits transferred from an unidentified or Master File account. Federal Tax Deposit System (FTD): Payments received by the Internal Revenue Service from a Federal Reserve Bank, indicating deposits made by an organization. Note: As of January 2011, FTDs are no longer accepted at Federal Reserve Banks or the Internal Revenue Service. Fiduciary: A person or institution entrusted to act on behalf of a taxpayer. File Source: A one digit code which follows the taxpayer identification number (TIN). The values are: Value Definition Blank Valid SSN or EIN 0 Invalid SSN on IMF V Valid SSN on BMF W Invalid SSN on BMF D Temporary TIN P Valid IRA SSN Valid EPMF EIN X Invalid IRA SSN Invalid EPMF EIN Filing Requirement Code (FRC): This code identifies the type of return an organization must file. Fiscal Year Month (FYM): Any month an organization elects to be the ending month of its accounting year. Group Exemption Number (GEN): A four digit number issued to a parent organization and its subordinate chapters under a blanket "GROUP RULING." Group Exemption Roster (GER)/CC EOGEN: An alphabetic and numeric listing of organizations which were issued Group Exemption Numbers. Published semiannually as Document 6023, it was replaced by CC EOGEN, which allows on-line research using the GEN number of the group. Group Return: Form 990 filed by a parent organization for all of its subordinates which have elected to be covered by the group return. This return with its own EIN is filed in addition to the parent organization's own return. Income Code: A code used to identify yearly receipts for EO/BMF returns. Integrated Data Retrieval System (IDRS): A computer system with the capability to instantaneously retrieve or update stored information which will work in harmony with our Master File or organization accounts. This system is aimed at quick resolution of problems and inquiries concerning current and prior taxpayer accounts. Julian Date: The numeric day of the year the return or document was numbered for processing; for example, January 15 would be shown as 015. The sixth, seventh and eighth digits of the DLN represent the Julian Date. Note: If the DLN is computer generated, the Julian Date is inflated by 400, so January 15 is shown as 415. Martinsburg Computing Center (MCC): The Martinsburg Computing Center, located in Martinsburg, WV, is where both business and individual transactions are posted to the various Master Files. Master File (MF): A record containing all information with respect to the organizations filing of returns and related documents. The BMF contains records on each organization, divided into two sections, the entity section and the returns section. Master File Tax Account Code (MFT): A two digit number which identifies the type of tax form. Merger: When two or more corporations combine and one is the successor corporation, the other corporation files final returns on their number. DO NOT confuse this with Consolidation (TC 011). Microfilm: A media to provide photographic records of tax data on a reduced scale. Name Control (NC): The first four letters of an entity's last name (in the case of an individual) or the first four letters of an entity's business name (in the case of corporations, etc.). The name control is used to check the Master File and ensure the TIN corresponds with the proper organization. Name Search Facility (NSF): This facility provides the capability to search a national data base for an unknown TIN (EIN or SSN) using name and address information. The NSF provides search capability for primary, secondary and Doing-Business-As (DBA) filers. The command codes used to search the NSF are CC NAMES (SSN) and CCs NAMEE (EIN)/NAMEB. National Account Profile (NAP): A national TIN file of entities on the IMF, BMF, EPMF and IRAF. It is used to validate the TIN or TIN/name control for IDRS input command codes and for researching with CC INOLE. Parent: The governing body of a controlled group of corporations or an exempt organization with a group ruling. Pending Transaction: A transaction input to IDRS but not yet effective on the Master File account. Pilot Voucher: An Exempt Organization/BMF Entity voucher prepared for processing group exemptions. This is a file copy only. Pilot Voucher File (PVF): This file of all pilot vouchers is kept in GEN order. The pilot vouchers are used in establishing new subordinates of a group ruling. Power Of Attorney (POA): The authorization of a third party by a taxpayer to represent the taxpayer in certain tax matters. See CENTRALIZED AUTHORIZATION FILE (CAF). Primary Location Code (PLC): The PLC is the Area Office code based on the address where the taxpayer receives mail. The BMF should generate the PLC, or we can create or change it by CC ENREQ/BNCHG, Document Code 50 or 63. The PLC is issued to identify the service center controlling the account. Prior Year: A tax period which precedes the current processing year. Re-Input: The reentry into the processing system of a return or document which has not posted to the Master File. Refile: A refile is sending the return or document back to Files to be filed in its original position in the block. Reject: A return or document which was not accepted by the campus computer because of incorrect or incomplete information. Reprocessable: The reentry into the processing system of a return or document which previously posted to the Master File. Resequence: A resequence occurs when a transaction cannot be posted or processed until the following week (cycle) at MCC. Return: A legal form or written evidence used by an organization to record tax information. Subordinate: A subordinate is a local affiliate of a Parent organization. Subsection Code: This code designates the type of exemption an organization has received. Supplemental Group Ruling Information (SGRI): A SGRI is a letter submitted to the IRS each year by the Parent organization of a group ruling detailing any changes to its subordinates. Tax Module: A tax module is part of an organizations account which reflects tax data for each type of tax and tax period. Tax Period: This is the period of time for which a return is filed. The Service uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year and the last two digits represent the month. Taxpayer Delinquent Account (TDA): A TDA is a tax module in collection status in which a return was filed but not fully paid. Taxpayer Delinquency Investigation (TDI): A TDI is a tax account in collection status which has a filing requirement for which a return has not been received. Taxpayer Identification Number (TIN): The TIN is a generic term representing either an EIN or SSN. Transaction Code (TC): A three digit code used to identify transactions being processed, to maintain a history of actions posted to taxpayer accounts on the Master File, and to identify actions being taken on an organization's account. Transcript: A transcript is a copy of entity and tax data from the Master File concerning an organizations account. Unpostable (UP): An unpostable is an input return or transaction which attempted to post to the Master File but could not because of inconsistencies with prior posted transactions, filing requirements or the input data. Unprocessable: An unprocessable is a document which is incomplete, illegible or otherwise unsatisfactory for input. For a list of acronyms and abbreviations see IRM 3.12.38-36, Acronyms and Abbreviations.

# Related Resources

3.12.278.1.7 (01-01-2022) Related Resources Servicewide Electronic Research Program (SERP) Submission Processing Design Center (SPDC) Integrated Automation Technologies (IAT) Integrated Data Retrieval System (IDRS) National Archives and Record Administration (NARA) approved Document 12990, IRS Records Control Schedules, for records retention, disposition, and destruction guidance. Use the following list of IRMs in conjunction with this section; however, the list is not all inclusive: IRM 2.3, IDRS Terminal Responses IRM 2.4, IDRS Terminal Input IRM 3.11.12, Exempt Organization Returns (Returns and Documents Analysis) IRM 3.12.12, Exempt Organization Returns (Error Resolution) IRM 3.12.32, General Unpostables IRM 3.12.38, BMF General Instructions (unpostables) IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution IRM 3.13.2, BMF Account Numbers IRM 3.13.12, Exempt Organization Account Numbers IRM 3.13.222, BMF Entity Unpostable Correction Procedures IRM 3.17.79, Accounting Refund Transactions IRM 21.4, Refund Inquires IRM 21.4.4, Manual Refunds

# Taxpayer Advocate Service

3.12.278.2 (07-08-2022) Taxpayer Advocate Service The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers' rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven't been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to request or recommend actions for resolution of the taxpayer's problem. For more information, refer to IRM 13.1.19, Advocating With Operations Assistance Requests (OARs). Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution" : The issue can be resolved within 24 hours. IRS takes steps within 24 hours to resolve the taxpayer's issue. When making a TAS referral, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) and forward to TAS following local procedures. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

# Taxpayer Advocate Service Level Agreement

3.12.278.2.1 (07-08-2022) Taxpayer Advocate Service Level Agreement The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). The SLAs are found at TAS Service Level Agreements.

# Operations Assistance Requests (OARs)

3.12.278.2.2 (01-01-2022) Operations Assistance Requests (OARs) TAS initiates Form 12412, Operations Assistance Request (OAR), to request help from an operational function when it lacks the statutory or delegated authority to resolve a taxpayer's problem. In cases requiring an OAR, TAS: Prepares Form 12412, Operations Assistance Request (OAR); Secures all necessary supporting documents; Forwards Form 3210, Document Transmittal, to TS Division Liaison; and Clearly identifies an OAR requiring expedited processing. TS Division: Assigns a liaison in each office or campus where a Taxpayer Advocate is located; Acknowledges receipt of the case via Form 3210 within one workday for expedite processing and within three workdays for non expedite cases; Reviews the case for appropriate assignment; Assigns the case to the appropriate employee within the function; Provides TAS with the name and phone number of the TS employee assigned the case; Determines a reasonable time frame for case resolution; Provides TAS with written approval to input an adjustment or issue a manual refund, in accordance with TAS delegated authorities, after TS determination has been made; Responds to TAS within three workdays in writing, via fax, or hand delivery of resolution in cases requiring expedited processing; Returns Form 12412 within three workdays from the date all actions have been completed and transactions input. For more information, see IRM 13.1.19 Advocating With Operations Assistance Requests (OARs).

# IRS Employee Contacts

3.12.278.3 (01-01-2022) IRS Employee Contacts Background The Restructuring and Reform Act of 1998 (RRA 98) section 3705 provides identification requirements for all IRS employees working tax–related matters. IRS employees must give their name and unique identification number during taxpayer phone calls, face-to-face meetings and in manually generated correspondence. In addition, all correspondence must have a phone number that the taxpayer may call. This provides taxpayers with enough information to identify an IRS employee who previously assisted with tax-related matters. All IRS employees, whether in the field, national or regional offices, who communicate by phone, correspondence, or face-to-face with taxpayers or their personal representatives on tax-related matters must provide (at a minimum): Phone Call - title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID card) number Face-to-Face - title (e.g., Mr., Mrs., Ms., Miss), last name and ID card number provided at the appropriate time during the conversation Correspondence - title (e.g., Mr., Mrs., Ms., Miss); last name; IDRS, letter system or ID card number; and phone number where the taxpayer's question can be answered Note: The IDRS number and numbers for some other letter systems are automatically generated. If not generated, or a handwritten note is prepared, use your ID card (badge) number. Employees on toll-free customer service lines may also provide their location for identification purposes. E-mails and faxes to taxpayers or to their representatives on tax-related matters are considered manually-generated correspondence and must include the required information. All manually generated correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information. When a taxpayer insists on speaking with a specific employee who previously handled their inquiry or request, or complains about the level of service previously provided, make every attempt to resolve the taxpayer's inquiry. If you can't resolve the issue, refer the inquiry using established procedures to your manager. Correspondence and notices not manually generated require your name and phone number only if you are in the best position to respond to any questions the taxpayer may have about the correspondence, or you're asking the taxpayer to provide additional case-related information. Otherwise, if the taxpayer doesn't need to contact you, the correspondence needs only an IRS phone number and standard signature. You don't need to repeat the ID card (badge) number on a subsequent contact, when the nature of your work involves multiple contacts with the same taxpayer and you've given the taxpayer (either by phone or in person) your ID card (badge) number on the first contact. Before disclosing any tax information in all types of taxpayer contact, verify you are speaking with an authorized representative of the taxpayer. Review the following IRMs before making contact: IRM 11.3.2.4.6, Tax Exempt Organizations, for Disclosures to Persons with a Material Interest. IRM 11.3.9, Exempt Organizations, for Disclosure of Official Information. IRM 10.5.1.6.7.2, Answering Machine or Voicemail, before leaving any messages on an answering machine or voice mail. IRM 10.5.1.6.9.4, Faxing, before faxing confidential information. IRM 10.5.1.6.8, Email and Other Electronic Communications, for guidance on using email to conduct IRS official business.

# Customer Account Data Engine (CADE) 2

3.12.278.4 (01-01-2022) Customer Account Data Engine (CADE) 2 The Customer Account Data Engine (CADE) Version 2 Program Office's (Headquarters) goal is to implement a single, modernized programming solution to IDRS which provides daily taxpayer account processing. Note: The CADE Master File retired at the end of 2011. The CADE 2 solution has several components. With CADE 2 the new BMF, EO and EPMF campus cycles are: Campus Cycle: Thursday – Wednesday Master File Processing: Friday – Thursday Notice Review Saturday - second Monday (8+ days) Unpostables: New UPCs available Tuesday; closing Tuesday BMF, EO and EPMF transaction posting timeframes are: Transactions are viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday. Transactions are viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday. Note: With the acceleration of the IDRS weekly analysis occurring the weekend directly after the Master File processing on Thursday, transactions post instead of being in pending status on Monday. Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the DD values are: 01 = Friday 02 = Monday 03 = Tuesday 04 = Wednesday 05 = Thursday Note: BMF, EO and EPMF cycle posting dates on CC BMFOL continue to reflect YYYYCC. YYYY indicates the year. CC indicates the posting cycle. BMF cycle posting dates in TXMOD reflect a format of YYYYCCDD. The DD value is 08.

# Manual Refunds

3.12.278.5 (01-01-2022) Manual Refunds Refer to IRM 21.4.4, Manual Refunds, IRM 3.17.79, Accounting Refund Transactions, and IRM 3.13.222.15, Unpostables Requiring Manual Refunds, to identify the need for a manual refund. Refer to the Servicewide Electronic Research Program (SERP) for current and accurate manual refund alerts and IRM procedural updates (IPU). Any unpostable return can potentially require a manual refund. Unpostable employees are required to identify when a manual refund is necessary and take actions to initiate the manual refund. Common criteria for issuing a manual refund include: A hardship situation requires an expeditious refund (TAS) The 45 day interest free period is in jeopardy and the refund is $25,000 or more Note: A refund is in jeopardy if the current date is 20 days beyond the later of the Return Due Date, Return Received date or Correspondence Received Date (CRD) also referred to as the Return Processable Date (RPD). The refund is one million dollars or more Note: Manual refunds are no longer input by EO Unpostables. Manual refunds should be sent to Rejects for input. If a manual refund is required: Resolve the unpostable condition Close the unpostable with URC 8 Route the return with a request for the manual refund to Rejects

# Research and Resolution Information, Methods, and Tools

3.12.278.6 (01-01-2025) Research and Resolution Information, Methods, and Tools IDRS command codes that create posting transactions have their TIN and name control combinations validated prior to the "Request Completed" response. These transactions are passed against the Taxpayer Identification File (TIF) and the National Account Profile (NAP) to ensure the transaction will post properly at the Master File. Research is required on all unpostable cases unless: The unpostable is an obvious transcription error; or Resolution procedures for the particular Unpostable Code (UPC) specifically state otherwise. Proper research is essential to ensure accurate resolution and closure of unpostable cases. Below are research methods that may be performed (this list is not all inclusive): Corporate Files On-Line (CFOL) (i.e., CCs INOLES, BMFOL) Integrated Data Retrieval System (IDRS) (i.e., CCs ENMOD, TXMODA) EP/EO Determination System (EDS) SOI EO Imaging Network (SEIN) Employee User Portal (EUP) Tax Exempt Organization Search (TEOS) Secretary of State (SOS) websites (for a list of websites see IRM 3.13.2-8, Secretary of State Websites). See IRM 3.13.12.11.5, Name Changes, for additional information. If the return is not provided with the Form 4251, online SEIN should be used to resolve unpostables and initiate correspondence if necessary to resolve unpostables timely. If SEIN is not available order the document with the D2, D3 process. Note: A return won't be provided with the Form 4251 if it's electronically submitted. Use EUP to view the return. DO NOT initiate the D2, D3 or D4 process on electronically submitted returns. Perform complete account research to review and resolve the unpostable condition. When research determines a submodule, FYM or FR needs to be corrected to match the unpostable issue, input a TC 016. Many sections throughout this IRM require the input of a TC 022 to delete an EO section to resolve an unpostable case; however, certain freeze codes prevent a TC 022 from posting and need to be resolved prior to input. If possible, update to a good status without input of the TC 022. If research determines an EO section needs to be deleted, input the TC 022 with ENREQ/BNCHG. See IRM 3.13.12.6.2.6, TC 022, for more information on inputting TC 022. If there's a -T freeze on any account or an EO account (MFT 34/37/44/50/67) contains one or more of the following freeze codes: -A, E-, -F, J-, -J, -L, N-, O-, P-, -R, -S, T-, -U, -V, W-, -W, X-, -Y, -Z, don't input a TC 022 as it will unpost as a UPC 359. Note: A TC 022 can't be input on a parent organization (affiliation code 6 or 8), it will always go unpostable. If an account can't be updated without the input of a TC 022, give the case to the manager or lead to elevate to the Submission Processing P&A analyst with oversight of the EO Unpostable process to resolve the freeze code condition. Suspend the case until the freeze code(s) is resolved and a TC 022 can be input. Before updating an EO section with a group exemption number (GEN), research CC EOGEN with definer P to ensure the parent organization is still in good standing and/or hasn't been updated to an individual ruling. Many sections throughout this IRM state to contact personnel in Cincinnati to request information to aid in resolving an unpostable case. When contact is needed, send an e-mail to *TE/GE-EO-Correspondence Unit with the pertinent information (i.e., IDRS/EDS screen shots, copy of return, etc.). If the e-mail address isn't working, send a fax to 855-204-6184, attention TE/GE EO Correspondence Unit, with the pertinent information. Most tax-exempt organizations, other than churches and certain church related organizations, are required to file an annual information return or notice. Exempt organizations that fail to file for three consecutive years will automatically lose their tax-exempt status. The organization's status will automatically be changed to Status 97 and a Form 1120 or 1041 filing requirement will be added to their account.

# Corporate Files On-Line (CFOL)

3.12.278.6.1 (01-01-2022) Corporate Files On-Line (CFOL) CFOL provides nationwide access, meaning information processed through any area office or campus and posted to any Master File is available. CFOL command codes provide on-line access to Master File information, residing at MCC, via IDRS. CFOL command codes are available even when IDRS is not; however, you still need a password to sign on and access the command codes. CFOL command codes don't show pending transactions, case controls, history items or unpostables. IDRS research must be performed in addition to CFOL research. Some of the more common CFOL command codes you will use include: BMFOL - The Business Master File On–Line provides research of nationwide entity and tax data information posted to the BMF. It displays a summary or index (definer code I) of tax modules, showing the tax years available. The Business Master File is updated every Thursday morning at MCC. Therefore, any transaction that's updating the BMF can be seen on BMFOL on Thursday prior to the weekend campus update. BRTVU - provides a display of the transcribed line items on all business tax returns and their accompanying schedules or forms as the returns are processed at the campuses. Use BRTVU in lieu of ordering returns whenever possible. EOGEN - EOGENP provides the Parent organization using the GEN of the group. EOGENS provides a list of subordinate organizations for the parent organization. This list is limited to 30 pages, with 20 subordinates per page. You can narrow the search for subordinates by entering the optional state abbreviation ("." for foreign addresses). This is especially helpful when researching large organizations such as Little Leagues, Lions Club International, etc. EOGEN will not research by EIN. If the EIN is known but not the GEN, research CC BMFOL definer O to obtain the GEN, then research CC EOGEN. EOGEN doesn't provide full entity information for subordinates. It provides a starting point for further research. INOLE - provides access to the NAP, which contains selected entity information for all Master File accounts. The NAP contains vital information which can identify the taxpayer, but doesn't contain all of the entity data for the taxpayer. Additional research must be done using CC ENMOD or CC BMFOL. CC INOLE is updated each Wednesday at the computing centers.

# IDRS

3.12.278.6.2 (01-01-2022) IDRS Integrated Data Retrieval System (IDRS): IDRS is a computer system with the capability to retrieve and update stored taxpayer account information on the Master Files. You perform research on IDRS through the use of various command codes (CC) input to an IDRS terminal. To implement the requirements of the Taxpayer Browsing Protection Act of 1997 (Public Law No. 105-35), the IRS created the unauthorized access, attempted access or inspection of taxpayer records (UNAX) program. UNAX is the willful, unauthorized inspection of any federal tax return or return information. See IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements, for additional information.

# Common IDRS Research Command Codes

3.12.278.6.2.1 (01-01-2022) Common IDRS Research Command Codes NAMEE/NAMEB is used to search for an EIN. ENMOD is used to display the entity information of a specific TIN. SUMRY is used to display a list of the tax modules currently available via IDRS. TXMOD is used to display specific tax module information for a specific TIN. UPTIN is used to display all open cases and cases which were closed within the last 90 days for a specific TIN.

# Universal IDRS Access

3.12.278.6.2.2 (01-01-2022) Universal IDRS Access Universal IDRS Access is part of the Tax Systems Modernization (TSM) effort to provide IDRS users the ability to research data on another campus' Taxpayer Information File (TIF) database. It allows the user to access the most current account data available, including pending transactions, unpostables, facts of filings, etc. Universal IDRS Access is actually a combination of two separate initiatives: "Remote Access" and "National Account Index" . "Remote Access" allows the IDRS user to input certain research command codes in other campus databases by rerouting the request. This is done by the input of the command code followed by the routing symbol ("@" ), the two digit campus location code, and transmitting. The "National Account Index (NAI)" is a national index which tracks the campus location of all IDRS TIF accounts where the account is up. If there's "no data available" on the local database, the NAI will automatically search for other locations where the account is up. If another location is found, a message will be displayed at the bottom of the screen. For more information, see IRM 2.3, IDRS Terminal responses.

# Common IDRS Input Command Codes

3.12.278.6.2.3 (01-01-2022) Common IDRS Input Command Codes BNCHG is used to input entity information changes to the BMF. ENREQ is used to generate the screen format for BNCHG. LETER is used to input information and generate a C letter. EOCHG is used to input changes to the EO sub-module of BMF accounts. EOREQ is used to generate the screen format for EOCHG. FRM49 is used to input TC 59X transactions. REQ77 is used to input TC 460 and 97X transactions. UPDIS is used to display a specific unpostable case and generates CC UPRES. UPRES is used to input closing action(s) on an unpostable case.

# IDRS Pending Codes

3.12.278.6.2.4 (01-01-2022) IDRS Pending Codes Transactions which are pending are identified on IDRS with a unique code. The most common of these pending codes are: Unnn - An open unpostable transaction (nnn represents the numeric unpostable code). CU - A corrected unpostable transaction. DU - A deleted unpostable transaction (will not post to Master File). DN - A transaction deleted during IDRS batch processing. RJ - A reject transaction. NU - A nullified unpostable transaction (sent to the Reject function for resolution). DC - A transaction deleted by ERS or Campus Reject Processing. Note: See Document 6209, Section 14 - Pending Transaction Identification Codes, for more information on these and additional pending transaction codes.

# Undelivered Correspondence

3.12.278.6.2.5 (07-16-2025) Undelivered Correspondence Undelivered correspondence initiated by EO Unpostables will be returned to EO Unpostables for research and correction of entity data if needed. Undelivered mail may have a United States Postal Service (USPS) sticker showing a new address. Research to determine if the address has been updated on IDRS. If Then The address has been updated (or there's pending action to update the address) Send the correspondence to the updated address, enclosing the undelivered correspondence. The address hasn't been updated Send the undelivered correspondence and envelope to the address on the USPS sticker using the 2475C letter, include a Form 8822-B (do not update IDRS). If there's no USPS sticker with a different address, perform complete research to determine if correspondence should be reissued to a different address. (The Secretary of State websites may provide a different address. See IRM 3.13.2-8, Secretary of State Websites, for links to those websites.) If Then A different address is found Send the undelivered correspondence and envelope to the address found using the 2475C letter, include a Form 8822-B (do not update IDRS). A different address is found, but it can't be determined if it's a legitimate address for the entity Destroy as classified waste per local procedures. A different address is not found Destroy as classified waste per local procedures.

# Undeliverable Mail Indicator

3.12.278.6.2.6 (08-01-2024) Undeliverable Mail Indicator An undeliverable mail (UD) indicator is input on taxpayers' accounts when returned mail is received back from the United States Postal Service (USPS) as undeliverable. The UD indicator is generated with the input of TC 971, action code (AC) 661, on IDRS, which suppresses the generation of non-statutory notices and letters. The warning and suppression are intended to be temporary until the taxpayer's address has been updated. Currently, when employees create a correspondex (CRX) letter using the IAT Letter Tool, they use the taxpayer's existing address on IDRS. Effective August 7, 2023, if a letter is being sent to a taxpayer with a UD indicator on their account, the initiator will receive an alert to do the following: Verify the entity information and determine if a new address is available. Update the taxpayer's address if a new address is found. Remove the UD indicator from the account. Issue the applicable letter following normal procedures. When issuing a CRX letter and the UD indicator is present on the account, research for a better address using: CC INOLE for the current posted entity information on the National Account Profile (NAP). CC ENMOD may reflect a recently input address change or a pending address change not posted to CC INOLE. Taxpayer's correspondence (if available). Use the following If/And/Then table to determine next actions: If And Then A new address is found The taxpayer has provided clear and concise notification of the address change Update the taxpayer's address using CC ENREQ. Input TC 972 with AC 661 using CC REQ77 to remove the UD indicator from the account. Issue the CRX letter following normal procedures. A new address is found The taxpayer has NOT provided clear and concise notification of the address change Do not update the taxpayer's address. Issue the applicable CRX letter to the new address. Include an open paragraph to advise the taxpayer of the information needed. Enclose Form 8822-B, Change of Address or Responsible Party - Business. A new address is not found The UD indicator has not been reversed Destroy as classified waste per local procedures.

# TE/GE (EP/EO) Determination System (EDS)

3.12.278.6.3 (01-01-2022) TE/GE (EP/EO) Determination System (EDS) EDS is an automation of certain segments of the EP/EO determination process. EDS is a menu-driven system. The Inventory Control Subsystem and the Letter Generation Subsystem are the two segments the EO Unpostable Unit will use. EDS research is required to determine correct status for most exempt organization unpostable accounts. EDS information should be used to update an exempt organization's filing status. EDS research should be used in conjunction with all other research tools to ensure accounts reflect current and accurate exempt organization data. The Inventory Control System replaces the Exempt Organization Application Control System (EACS) as the system which tracks cases from opening to closing; however, EACS, which is renamed Master File Pipeline System continues to function in the campuses as the link between EDS and Master File. The Letter Generation Subsystem provides a means to automatically generate requests for additional information and the viewing and generation of closing letters. The following is a list of the Open Status Codes: Open Status Codes Description 31 In Review 32 Returned on Review Memo 33 Returned to Quality 35 30 Day Letter Sent 37 Group Suspense 38 Review Suspense 40 Proposed Adverse Determination 41 Proposed Technical Advice 50 New Case Manually Established in EDS 51 Unassigned Inventory 52 Case Assignment (Non-merit) 53 Manager Returned to Specialist 54 Transferred to Appeals (Suspense) 55 Waiting for Closing Approval 56 Technical Advice Transfer (Suspense) 57 TEDS Awaiting Closure on EDS 58 Case in Transit 59 EDS Manual Process (Case is no longer being processed on TEDS) 60 Established in EDS 61 Unassigned 62 Assigned (Form 1023-EZ) 63 New Case Establishment (TEDS) (Cases established on EDS have an initial status of 50.) 64 Manager returned (Form 1023-EZ) 71 Unassigned Inventory (Form 1023-EZ) 72 Case Assignment (Form 1023-EZ Pre-Determ) 73 Manager Returned (Form 1023-EZ Pre-Determ) 74 Awaiting Managerial Review 75 Group Inventory 91 Unassigned Inventory (Washington) NOT IN USE The following is a list of Closed Status Codes: Closed Status Codes Description 01 Approved 02 Disapproved 03 Returned Incomplete 04 Withdrawn by T/P 06 Merit Closure No Contact 08 Refusal to Rule 09 Merit Closure with Contact 11 Failure to Establish 12 Other 30 Correction Disposal The following is a list of Type of Request Codes: Type of Request Codes Description I Initial A Amendment T Termination of Exempt Status P Termination of Private Foundation Status F Private Foundation Follow-up R Returned, Post Review S Re-opening of FTE case Note: For additional EDS codes, see Document 11308 , Information Systems Code Quick Reference for TE/GE Employees, Part 3 - Exempt Organizations Rulings & Agreements.

# Subsection and Classification Code

3.12.278.6.4 (08-01-2024) Subsection and Classification Code The table below includes a complete listing of EO Subsection and Classification Codes: SS Code Class. Code Type of EO 1986 IR Code 1939 IR Code 01 1 Government instrumentality 501(c)(1) 101(15) 02 1 Title holding company 501(c)(2) 101(14) 03 1 Charitable corporation 501(c)(3) 101(6) 03 2 Educational organization 501(c)(3) 101(6) 03 3 Literary organization 501(c)(3) 101(6) 03 4 Org to prevent cruelty to animals 501(c)(3) 101(6) 03 5 Org to prevent cruelty to children 501(c)(3) 101(6) 03 6 Org for public safety testing 501(c)(3) 101(6) 03 7 Religious organization 501(c)(3) 101(6) 03 8 Scientific organization 501(c)(3) 101(6) 04 1 Civic league 501(c)(4) 101(8) 04 2 Local association of employees 501(c)(4) 101(8) 04 3 Social welfare organization 501(c)(4) 101(8) 05 1 Agricultural organization 501(c)(5) 101(1) 05 2 Horticultural organization 501(c)(5) 101(1) 05 3 Labor organization 501(c)(5) 101(1) 06 1 Board of trade 501(c)(6) 101(7) 06 2 Business league 501(c)(6) 101(7) 06 3 Chamber of commerce 501(c)(6) 101(7) 06 4 Real estate board 501(c)(6) 101(7) 07 1 Pleasure, recreational or social clubs 501(c)(7) 101(9) 08 1 Fraternal beneficiary society, order or association 501(c)(8) 101(3) 09 1 Voluntary employees beneficiary assoc-Non- government 501(c)(9) 101(16) & (19) 09 2 Voluntary employees beneficiary assoc- government 501(c)(9) 101(16) & (19) 10 1 Domestic fraternal societies and associations 501(c)(10) N/A 11 1 Teachers retirement fund association 501(c)(11) 101(17) 12 1 Benevolent life insurance association 501(c)(12) 101(100) 12 2 Mutual ditch or irrigation company 501(c)(12) 101(100) 12 3 Mutual or cooperative telephone company 501(c)(12) 101(100) 12 4 Other mutual or cooperative type organization 501(c)(12) 101(100) 13 1 Burial association 501(c)(13) 101(5) 13 2 Cemetery company 501(c)(13) 101(5) 14 1 Credit union 501(c)(14) 101(4) 14 2 Other mutual corporation or association 501(c)(14) 101(4) 15 1 Mutual insurance co. or assoc. other than life 501(c)(15) 101(11) 16 1 Corporation financing crop operation 501(c)(16) 101(13) 17 1 Supplemental unemployment comp. trust or plan 501(c)(17) NA 18 1 Empl funded pension trust created before 6-25-59 501(c)(18) NA 19 1 Veterans organization 501(c)(19) NA 20 1 Legal service Repealed 501(c)(20) (terminated 1992) Repealed NA 21 1 Black lung benefit trust 501(c)(21) NA 22 1 Multiemployer pension plan 501(c)(22) NA 23 1 Veterans association founded prior to 1880 501(c)(23) NA 24 1 Trust described in Section 4049 of ERISA 501(c)(24) NA 25 1 Title-holding company for pensions etc 501(c)(25) NA 26 1 State sponsored high risk health ins. org 501(c)(26) NA 27 1 State sponsored workers compensation reinsurance 501(c)(27) NA 28 1 National Railroad Retirement Investment Trust 501(c)(28) NA 29 1 CO-OP Health Insurance Issuers 501(c)(29) NA 40 1 Apostolic and religious organization 501(d) 101(18) 50 1 Cooperative hospital service organization 501(e) NA 60 1 Coop service orgs of operating education orgs 501(f) NA 70 1 Child care center 501(k) NA 71 1 Charitable risk pool 501(n) NA 80 1 Farmers Cooperative 521 NA 81 1 Qualified state sponsored tuition program 529 NA 82 1 Political Organizations 527 NA 90 1 Nonexempt charitable trust 4947(a)(2) (split interest) 4947(a)(2) NA 91 1 Nonexempt charitable trust (public charity) 4947(a)(1) NA 92 1 Nonexempt charitable trust (treated as Pvt. Fdn.) 4947(a)(1) NA 93 1 Taxable cooperative 1382(a) NA Note: One, two or four classification codes may be entered (if there are three classification codes only the first two can be entered). Zero isn't a valid entry and should not be used.

# EO Status Codes

3.12.278.6.5 (08-01-2024) EO Status Codes The following table is a list of EO Status Codes: EO Status Description Blank EO Section established without a status. 01 Unconditional Exemption 02 Conditional Exemption (obsolete) 06 State University or College filing Form 990–T 07 Church Filing Form 990–T 10 Pre-Examination of Church 11 School Certification 12 A Formal Exemption Not Granted-Filing an EO Return Form 990 Under IRC 4947(a)(1) Form 990-PF Under IRC 4947(a)(1) Form 5227 Split-Interest Trust 4947(a)(2) Form 1120-C Taxable Farmers Cooperative 18 Temporary Revocation of Private Foundation (Trust) (Required to file Forms 990-PF and 1041) 19 Revocation of Private Foundation (Required to file Forms 990-PF and 1120) 20 Termination - Inactive (Out of Business, etc.) 21 Unable to locate - (New Address Needed) 22 Revocation - (Required to file Form 1120) 23 507(a) Termination 24 507(b)(1)(A) Termination 25 507(b)(1)(B) Termination 26 Termination Merger 27 Group ruling subordinate whose parent was automatically revoked 28 No longer a member of a Group Ruling 29 Group Ruling has been dissolved Note: Status 29 is not used for campus processing 30 Churches who voluntarily File Form 990 31 Small organizations other than Private Foundations 32 (Obsolete January 1, 2008) Non-responders to CP 140/144 33 Foreign Private Foundation (No Exemption - Required 4% Tax on Investment Income) 34 IRC 527 Political Organization 35 Canadian Charities without Foundation Classification 36 Non 501(c)(3), (4), (9), (17), or (29) organizations - No official exemption 40 Return Filed - No Record of Exemption (501(c)(3), (4), (9), (17), or (29) organizations) 41 No Reply to Solicitation - No Exemption 42 (obsolete) Extension filed/posting payments to 1st EO Return - No Exemption 70 Denied - No Exemption 71 Failed to Establish (Incomplete Form 1023, 1023-EZ, 1024-A, 1024 - No Exemption) 72 Refusal to Rule - No Exemption 97 Revoked - Failure to meet filing requirements for three consecutive years. (Organizations lose exempt status and are required to file Form 1120 or 1041. All EO return filing requirements are removed.) 98 Terrorist Organization - No Exemption 99 Dump Code - (Returns that could not be posted in prior EO status codes 20, 22, 41, 70-72 - No Exemption)

# EO Status Code 01

3.12.278.6.5.1 (08-01-2024) EO Status Code 01 When an organization is granted an exemption, Cincinnati EO Determinations will input the information on the BMF to create the EO account, or add the exemption data to an already existing account. When status codes 01 or 02 are present on the BMF/EO account, they indicate an exemption was granted to the organization. IRC 501(c)(3), 501(c)(9), 501(c)(17), and 501(c)(29) organizations are required to notify the Service they are seeking tax-exempt status; therefore, they must file a Form 1023, Form 1023-EZ, or Form 1024, as applicable. Organizations described in IRC 501(c)(4) are required to electronically submit Form 8976 to notify the Service of their intent to operate no later than 60 days after the organization is established. Organizations seeking tax-exempt status under section 501(c)(4) are not required to file Form 1024-A unless they seek recognition of their exemption by the Service. Exception: Churches, conventions of churches, integrated auxiliaries of churches, and organization with gross receipts of less than $5,000 are not required to apply for tax-exempt status. Note: IRC 501(c) organizations other than IRC 501(c)(3), 501(c)(9), 501(c)(17), or 501(c)(29) organizations are not required to file an application for exemption, though they may do so. They are considered exempt even though they don't apply for exemption. Note: A Form 990-T or a payment for a Form 990-T will automatically post to an account in EO status 01 if the name control and EIN on the return or payment match the name control and EIN on Master File. A Form 990-T filing requirement will be added to the module. If research of EDS (on the first screen) indicates status 01, 06 or 09 update the EO section, using the procedures in IRM 3.13.12.5, EO/BMF. Caution: If the status code on EDS is other than 01, 06 or 09 don't update the EO status code to 01. If the entity is an Non-Integrated Auxiliary (NIA), the Form 990 FRC should be 01, with SS 03 and Type of Foundation Code 10.

# EO Status Code 06

3.12.278.6.5.2 (08-01-2024) EO Status Code 06 Use status code 06 to create an EO section on the BMF for an account that's a state operated university or college, government entity or a Re-insurance company required to file Form 990-T for unrelated business income. Note: To identify a Re-insurance company check the top of Form 990-T for the words "Re-insurance Company" or similar wording. If unable to determine whether the 990-T is filing for a re-insurance company, put the account in the appropriate status code. When a Form 990-T is received for an entity identified in paragraph (1)and research shows it doesn't have an exemption, use EO status 06 to add an EO section to the EIN on the BMF. Input this status code with a 016 using CC EOREQ/EOCHG. If a return is received without an EIN and research doesn't locate an EIN, assign an EIN. The following items must be present for EO status 06: Doc. Code 80 016 Definer Codes - AB STS-CD/DT - 06YYYYMM FYM Filing Requirement 990-T>1 REMARKS

# EO Status Code 07

3.12.278.6.5.3 (07-16-2025) EO Status Code 07 When the EO section is not on the BMF, use status code 07 to create an EO section for an account that's a church filing Form 990-T. When a Form 990-T for a church is received and research doesn't reveal an exemption, use status code 07. Never use this status code under the following conditions: If there's a GEN on Line E, and the GEN can be verified using CC EOGENP, use the pilot voucher (or information on IDRS from the parent organization) to establish the EO section. If the GEN can't be verified, or there's doubt whether the organization belongs under the GEN (i.e., naming convention doesn't match the parent) follow procedures below to add the EO section with status 07. The 401(a) trust box is checked on the return or the name contains words such as "Pensions" , "Retirement" , "Welfare" , or " Profit Sharing Plans" . See IRM 3.13.12.9.12.4, Form 990-T (IRC 401(a) and 408 IRA Trust), for information on 401(a) and 408 IRA Trusts filing Form 990-T. If the organization name doesn't clearly indicate a church, or there's doubt whether the organization is a church, establish an EO section with status code 40 per IRM 3.12.278.6.5.21, EO Status Code 40. Add the EO section to the BMF with CC EOREQ/EOCHG. The items shown below must be present when processing a TC 016. Doc. Code 80 TC 016 Definer Codes - AB STS-CD/DT - 07YYYYMM FYM Filing Requirements 990-06 and 990-T-1 REMARKS Note: If the account isn't on the BMF, input a TC 000 to establish it first before inputting an EO section.

# EO Status Code 10

3.12.278.6.5.4 (01-01-2022) EO Status Code 10 Use status code 10 to create an EO section for a church which was examined by the EO Area Office in Dallas. The Form 990 which will be received will be prepared by the EO Area Office Examination. It will be a dummy return, input to create a tax module on the BMF to allow the examination closing record to post. Add the EO section to the BMF through IDRS with CC EOREQ/EOCHG. If Then The account is not on the BMF, Use CC EOREQ/EOCHG with Doc. Code 80 and TC 000. The account is on the BMF, Use CC EOREQ/EOCHG with Doc. Code 80, TC 016 and definer codes A and B. The items shown below must be present. Doc. Code 80 TC 016 Definer Codes - AB STS-CD/DT - 10YYYYMM FYM Filing Requirements 990-06 REMARKS

# EO Status Code 12

3.12.278.6.5.5 (08-01-2024) EO Status Code 12 Use status code 12 to create an EO section for returns filed under IRC 4947(a)(1) or 4947(a)(2) or Taxable Cooperatives when an EO section isn't on the BMF. If a Form 990 or 990-PF is received with the 4947(a)(1) box checked or Forms 5227 or 1120-C are received and there's no EO section on the BMF, input an EO section using status code 12. Add the EO section to the BMF through IDRS with CC EOREQ/EOCHG. If the account isn't on the BMF, use CC EOREQ/EOCHG with Doc. Code 63 and TC 000. The items shown below must be present for processing a TC 000: Doc. Code 63 TC 000 Name Control Primary Name Street Address City, State, ZIP Remarks The items shown below must be present for processing a TC 016 (to add the EO section) Doc. Code 80 Definer codes AB Subsection code (see table below) Classification Code 1 STS-CD/DT - 12YYYYDD FYM Filing Requirements Remarks Use the following table to determine the subsection code: Forms Received Type of Filer Subsection Code 5227 4947(a)(2) 90 990/990-EZ 4947(a)(1) 91 990-PF 4947(a)(1) 92 1120-C Taxable Co-Op 93 If the account doesn't have an EO section or an incorrect EO section due to a Form 5227 or Form 1120 FRC, use CC EOREQ/EOCHG with Doc. Code 80, TC 016 and definer codes AB and the following information to correct: Use the applicable subsection code as shown above. For Forms 5227 If And Then The tax form is for 2020 and prior Line B box 1, 4 or 5 is checked and/or Line G is marked "Yes" Input FRC 2 for the 5227 and FRC 1 for the Form 1041 (if not already present) The tax form is for 2021 and subsequent Line C box 1, 4 or 5 is checked Input FRC 2 for the 5227 and FRC 1 for the Form 1041 (if not already present) The tax form is for 2020 and prior Line B box 2 or 3 is marked, no boxes are marked, and/or Line G is marked "No" or isn't marked Input FRC 1 for the 5227. Delete any Form 1041 FRC, if present. The tax form is for 2021 and subsequent Line B box 2 or 3 is marked or no boxes are marked Input FRC 1 for the 5227. Delete any Form 1041 FRC, if present. For Forms 990 and 990-PF: If Then The BMF has an EO section for Form 5227, Delete the Form 5227 and 1041 FRC on the same input as adding the Forms 990 or 990-PF FRC. Always enter ST 12 and use the current date. A Form 1041-A FRC is also present on the BMF, You must input a TC 591 cc 020, to the tax period of the latest posted MFT 36 tax module to remove the filing requirement before adding/updating the EO section. For Forms 1120-C, the FRC should be changed to 1120>20.

# EO Status Codes 18 and 19

3.12.278.6.5.6 (01-01-2022) EO Status Codes 18 and 19 Status codes 18 and 19 are input by Cincinnati when a private foundation exemption is revoked. The organization is required to continue filing the Form 990-PF return. Status 18 is used when the organization is a trust. Cincinnati will change the Type of Organization to a 6 and the subsection code to a 92. The type of foundation code will be deleted by the BMF. The organization will be required to file both a Form 990-PF and a Form 1041. Status code 19 is used when the organization is a corporation. The organization will be required to file both a Form 990-PF and a Form 1120.

# EO Status Code 20

3.12.278.6.5.7 (01-01-2022) EO Status Code 20 Status Code 20 ("Terminated/Out of Business" ) is used when an organization with an individual ruling is terminated or out of business. The filing requirement for all EO returns will be removed automatically. This status can be input by the campus when correspondence from the organization contains statements such as "out of business" , "no longer in operation" , or "terminated" . Note: Status 20 is only used for organizations with individual rulings. If the organization is a subordinate of a group and the parent indicates it's no longer part of the group, the subordinate is put in Status 36 or 40 depending on the subsection. Input this status with a Doc. Code 80, TC 016 and definer code B. and the current date is input for the status date (YYYYMM). When the organization responds to a delinquency notice with statements such as "out of business" , "no longer in operation" , "terminated," etc., a TC 591 cc 020 will be input. When this transaction posts to the tax module, the EO Entity status will be updated to 20 with the date the TC 591 posted. Exception: If the BMF shows the account to be a subordinate of a group ruling; i.e., a GEN is present and the AF is 7 or 9, the update will be to a status code 28. When a final return is filed and Computer Condition Code F is input, the EO Entity status is automatically updated to 20. Exception: If the BMF shows the account to be a subordinate of group ruling; i.e., a GEN is present and the AF is 7 or 9, the update will be to a status code 28.

# Status 20 changes for Central organizations (Affiliation code 6)

3.12.278.6.5.8 (01-01-2022) Status 20 changes for Central organizations (Affiliation code 6) When the EO status must be changed from status 20 to any other EO status for a central organization (Affiliation code 6), IT programmers for the GEN file must take action before any updates will post to masterfile. Once a need for status change has been identified, ensure all subordinate groups of the GEN have been removed or are in an inactive status. Input TC 590 cc 020 on Form 1120. Inform the TE/GE analyst with oversight of this program of the Employer Identification Number (EIN) and GEN. No additional actions should be taken until further instructions are given by the TE/GE analyst. Once the additional instructions are sent, the actions must be taken within 24 hours of receipt. If actions are not taken timely, the entire update process will be in jeopardy. Final closing instructions will be different for each case and must be given on a case by case basis. Once the Central organization had been re-established and all final actions have posted to masterfile, all subordinates must be added back to the GEN.

# EO Status Code 21

3.12.278.6.5.9 (01-01-2022) EO Status Code 21 Status Code 21 ("Unable to locate" ) is used when we are unable to locate the organization. Status code 21 is generated by the input of CC FRM49 with a TC 593 cc 082. The posting of the TC 593 cc 082 removes all EO filing requirements. When working an unpostable return which requires updating the EO status code from 21 to 01, update the EO status to 01 and post the return. Research CC BMFOLI to determine for what years the organization didn't file a return and input a TC 474 to create a tax liability for those years. Update the filing requirements as follows: If the return indicates gross receipts greater than $50,000, update the 990 filing requirement to 990-01. If the return indicates gross receipts less than or equal to $50,000, update the 990 filing requirement to 990-02. If gross receipts aren't indicated or can't be determined, update the 990 filing requirement to 990-02.

# EO Status Code 22

3.12.278.6.5.10 (05-08-2025) EO Status Code 22 Status Code 22 ("Revocation" ) is used when the organization's exemption is revoked following a review of the organization's account. This status will generate a Form 1120 filing requirement. If the Form 1120 FR is missing, add it to the account. Note: An organization in EO status 22 cannot become a member of a group ruling without receiving an individual ruling first. If the organization files a Form 990 or 990-PF but there's a Form 1120 or 1041 FR, send the return back to the organization and tell them our records show their tax-exempt status was revoked and they must file a Form 1120 or 1041. If the return is electronically filed, tell the organization we can't accept and process their electronically filed Form 990 or 990-PF return because our records show they are revoked and must file a Form 1120 or 1041. Close the unpostable with URC 8 requesting rejects cancel the DLN. Note: If an extension is received on an account in EO status code 22, delete the extension for the return it was filed for and re-make it to the current filing requirement. If there's no filing requirement, delete the extension and no further action is needed.

# EO Status Codes 23 and 24

3.12.278.6.5.11 (01-01-2022) EO Status Codes 23 and 24 Status Code 23 ("Termination under 507(a)" ) is used when the organization is terminated under 507(a). The filing requirements of all EO returns will be updated to a zero, except Form 990-PF which will not change. Status Code 24 ("Termination under 507(b)(1)(A)" ) is used when the organization is terminated under 507(b)(1)(A). The filing requirement for all EO returns will be updated to zero, except Form 990-PF which will not change.

# EO Status Code 25

3.12.278.6.5.12 (01-01-2022) EO Status Code 25 Status Code 25 ("Termination under 507(b)(1)(B)" ) background information: Status 25 represents private foundations which have received an advance ruling letter from Cincinnati indicating they are terminating under 507(b)(1)(B), also known as a 60-month termination. Cincinnati will update the EO status to 25 and input an Advance Ruling Date using Form 2363-A. There will be a TC 016 with Cincinnati's DO code on CC BMFOLE to indicate the EO status was changed and advance ruling date input. These organizations will continue to file a Form 990-PF for 5 years, but may elect not to pay tax on net investment income. If they elect not to pay tax, a Form 872B (Consent to Extend the Time to Assess Miscellaneous Excise Taxes) must be attached to the Form 990-PF when filed. The interest on the tax should continue to accumulate in this case, but the organization should not receive notices or penalties. At the end of the 5 years, the organization must show they meet public support test. If they do meet the public support test, Cincinnati will issue a new determination letter, update the EO status to 01, change the FR to Form 990 and remove the advance ruling date. If the organization didn't choose to pay their excise tax, they will not owe the interest which has accumulated. If the organization chose to pay the tax during the 60-month termination, they may apply for a refund. If the organization doesn't meet the public support test, Cincinnati will remove the advance ruling date, update the EO status to 01 and the filing requirement will remain a Form 990-PF. If the organization didn't pay any excise tax during the 60-month termination, the organization will owe back taxes plus interest. In the last year of the 60-month termination, the organization may file a Form 990 if they provide the necessary information to Cincinnati as stated in the Form 990-PF instructions and Cincinnati determines they meet the public support test and issues them a new determination letter. Process as follows: If Then The organization files a Form 990 for the final year of their termination period: Research EDS to determine if they were approved as a public charity. If they were approved, update the BMF with a TC 016 Doc. Code 80 definer codes AB. Close the unpostable with URC 0 and cycle to post after the TC 016. If they have not been approved, correspond with the organization indicating they are required to supply Cincinnati with the necessary information to determine if they are a public charity before they can file a Form 990. Also indicate if they have supplied the necessary information to Cincinnati to please send a copy along with their response. If they didn't supply Cincinnati with the necessary information, they are required to file a Form 990-PF for the last year of their termination period. The organization responds with a copy of the information supplied to Cincinnati, Contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit asking for a determination of the organization's public charity status. If Cincinnati indicates the organization is a public charity, update the BMF with a Form 990 filing requirement and EO status of 01 with a TC 016 Doc. Code 80 definer codes AB. Close the unpostable with URC 0 and cycle to post after the TC 016. If Cincinnati indicates the organization is still a private foundation, update the BMF with a Form 990 filing requirement an EO status of 01 with a TC 016 Doc. Code 80 definer codes AB. Close the unpostable with URC 0 and cycle to post after the TC 016. Monitor for posting. After the return posts, input a TC 016 and update the filing requirements to 990-PF. The organization responds with a completed Form 990-PF: Close the unpostable with URC 8 requesting Rejects cancel the DLN. Attach the Form 990 to back of the Form 990-PF and send the Form 990-PF through for processing. The organization doesn't respond: Update the BMF with a Form 990 filing requirement an EO status of 01 with a TC 016 Doc. Code 80 definer codes AB. Close the unpostable with URC 0 and cycle to post after the TC 016. Monitor for posting. After the return posts, input a TC 016 and update the filing requirements to 990-PF. If a Form 990-PF with the 60 - month termination box checked is received from Code & Edit, research EDS to determine if an Advance Ruling Letter 2245 was issued. There will be no advance ruling date on EDS. Also research IDRS with CC INOLE to determine if the EO status is 25 and if there's an advance ruling date present. If no advance ruling date is present, it can be found by reprinting the 2245 letter through the Letter Generation system on the Inventory Control System Menu on EDS. If an Advance Ruling Letter 2245 was issued to the organization as shown on EDS and the termination period began prior to January 1, 2002, but Master File has not been updated, update the advance ruling date as indicated in the advance ruling letter using CC EOREQ/EOCHG, TC 016 Doc. Code 80. It is not necessary to update the EO status to 25 because the Termination Code 1 will update the status systemically. Edit Termination Code 1 on the return if Code & Edit has not already done so. Caution: It is imperative these instructions are followed. Otherwise, there's adverse impact on the taxpayer as well as other processing areas. If no advance ruling letter was issued to the organization, the EO status is 25, and there's no advance ruling date on Master File, notify the organization with letter 4588C they must apply for an advance ruling to qualify for the 507(b)(1)(B) termination. Also notify the organization they will receive a balance due notice. Input a TC 016 definer code B to update the EO status to 01. Circle out the Termination Code 1 on the return.

# EO Status Code 26

3.12.278.6.5.13 (01-01-2022) EO Status Code 26 Status Code 26 ("Termination/Merger" ) is used for the account which is no longer in existence when two exempt organizations are merged (both accounts were exempt either by individual rulings or by a group ruling). All the EO filing requirements will be updated to zero. Note: When returning an account to status 01, use the ruling date as the status date, if available. When updating an account to EO status 26, always input the x-reference EIN if available.

# EO Status Code 27

3.12.278.6.5.14 (08-01-2024) EO Status Code 27 Status 27 is used for subordinates when the parent organization is placed into Status 97. If an organization in Status 27 files a return, check EDS to determine if the organization filed for and received an individual exemption: If Then EDS shows an individual exemption Update the EO section per the EDS information EDS doesn't show an individual exemption Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. EDS shows a pending application Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. There's no application on EDS Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. Note: Input a TC 022 to remove the subsection prior to updating the status to 36 or 40. See IRM 3.13.12.6.2.6, TC 022, for input instructions.

# EO Status Code 28

3.12.278.6.5.15 (08-01-2024) EO Status Code 28 Status Code 28, "No longer a member of a group ruling" , is input systemically if a parent account is placed into status 29. All the EO filing requirements will be removed. If an organization in Status 28 files a return, check EDS to determine if the organization filed for and received an individual exemption: If Then EDS shows an individual exemption Update the EO section per the EDS information. Note: If an EO or BMF return hasn't been filed for the current or two prior years, input a TC 590 ac 020 on the Form 1120 (MFT 02) or Form 1041 (MFT 05), whichever is on IDRS as the current filing requirement (if there's no filing requirement, input on MFT 02) before updating the EO section. Input the 590 020 on the current year to avoid automatic revocation from occurring. If a 590 020 has previously been input on any of the three years, another doesn't need to be input. EDS doesn't show an individual exemption Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. Note: If updating to status 36, determine if an EO or BMF return hasn't been filed for the current or two prior years. If not, input a TC 590 ac 020 on the Form 1120 (MFT 02) or Form 1041 (MFT 05), whichever is on IDRS as the current filing requirement (if there's no filing requirement, input on MFT 02), before updating the EO section. Input the 590 020 on the current year to avoid automatic revocation from occurring. If a 590 020 has previously been input on any of the three years, another one doesn't need to be input. EDS shows a pending application Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. Note: If updating to status 36, determine if an EO or BMF return hasn't been filed for the current or two prior years. If not, input a TC 590 ac 020 on the Form 1120 (MFT 02) or Form 1041 (MFT 05), whichever is on IDRS as the current filing requirement (if there's no filing requirement, input on MFT 02), before updating the EO section. Input the 590 020 on the current year to avoid automatic revocation from occurring. If a 590 020 has previously been input on any of the three years, another one doesn't need to be input. There's no application on EDS Update to Status 40 if the subsection is IRC 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.21, EO Status Code 40, for input instructions. Update to Status 36 if the subsection is other than 501(c)(3), (4), (9), (17) or (29). See IRM 3.12.278.6.5.20, EO Status Code 36, for input instructions. Note: If updating to status 36, determine if an EO or BMF return hasn't been filed for the current or two prior years. If not, input a TC 590 ac 020 on the Form 1120 (MFT 02) or Form 1041 (MFT 05), whichever is on IDRS as the current filing requirement (if there's no filing requirement, input on MFT 02), before updating the EO section. Input the 590 020 on the current year to avoid automatic revocation from occurring. If a 590 020 has previously been input on any of the three years, another one doesn't need to be input. Note: Input a TC 022 to remove the subsection prior to updating the status to 36 or 40. See IRM 3.13.12.6.2.6, TC 022, for input instructions. If a subordinate needs to be manually updated to Status 28 use CC EOREQ/EOCHG with the following information: Document code 80. Transaction code 016. Definer code B. Status code 28 with the effective year and month the subordinate was removed from the group ruling (YYYYMM). From GEN Remarks.

# EO Status Code 29

3.12.278.6.5.16 (08-01-2024) EO Status Code 29 Status Code 29 is input systemically when a group ruling is dissolved. All the EO filing requirements will be updated to zero. If an account is in Status 29 and the organization needs to be updated to an individual ruling, see IRM 3.13.12.12.7, Dissolving a Group Ruling, on how to update. Status 29 should no longer be manually input by the campus. See IRM 3.13.12.12.7, Dissolving a Group Ruling, for information on dissolving a group ruling.

# EO Status Codes 30 - 33

3.12.278.6.5.17 (08-01-2024) EO Status Codes 30 - 33 Status Code 30 applies to churches, their integrated auxiliaries, and conventions or associations of churches as described in IRC 501(c)(3) who voluntarily file a Form 990, 990-EZ or 990-N though not required to file returns or apply for exemption. When a church without an exemption files a Form 990, it will unpost as a UPC 366. Establish the EO section with EO status code 30 using the current month and year as the status date with TC 016, Doc. Code 80, definer code B. No filing requirement is necessary. Status code 30 will bypass the UPC 366 check and allow the Form 990, 990-EZ or 990-N to post in the future. Caution: If a church has filed for and received an exemption, don't update the EO status from 01 to 30. Note: Form 990-T or a payment for a Form 990-T will automatically post to an account in EO status 30 if the name control and EIN on the return or payment match the name control and EIN on Master File. A Form 990-T filing requirement will not be added to the module. Status Code 31 applies to small organizations, other than churches and private foundations, who normally have annual gross receipts of $5,000 or less and voluntarily file Form 990, 990-EZ or 990-N though not required to apply for exemption. When an organization without an exemption files a Form 990, 990-EZ or 990-N, it will unpost as a UPC 366. Establish the EO section with EO status code 31 using the current month and year as the status date with TC 016 Doc. Code 80, definer codes AB, FYM, 990-02 filing requirement only if the criteria in the "Caution" below is met. Status 31 will bypass the UPC 366 check and allow the return to post. If an organization applied under a particular subsection and was denied (status 70), don't update to status 31. Caution: Don't update an account to EO status 31 unless the following criteria is met: During the first taxable year the organization received gross receipts of $7,500 or less, or during the first two taxable years, the organization's aggregate gross receipts were $12,000 or less, or during the first three taxable years or if the organization is in existence for three or more years, the aggregate gross receipts received by the organization in the immediately preceding two taxable years plus the current year are $15,000 or less. Status 31 Transcripts will be issued weekly, through AMS, if a Form 990 or 990-EZ posts to an account in EO status 31 and the gross receipts are $5,000 or greater. The transcripts will be titled "ST31OVR5K" and contain the following information: EIN, name control, MFT, tax period of the Form 990. EO Entity works these transcripts. Status Code 32 applied to CP 140s and CP 144s with no response to the notice. If no TC 150, 460, 590, 591, 594-599 has posted to a tax module with a Form 990 filing requirement within 90 days of the issuance of the notice, the system will automatically update the EO status to 32 with a TC 016 Doc. Code 80, definer code B. Note: Due to the difference between the receipt of a return and the posting of a return, EO status code 32 may not update to status 01. If a return is received and the account is in status 32, update to status 01. Note: Status code 32 should not be used after January 1, 2008 since the CP 140 and 144 notices are obsolete. Status Code 32 information is provided as historical information only. Status Code 33 applies to foreign private foundations described in IRC 4948(b) which are not required to apply for exemption but are required to file a Form 990-PF to pay 4% tax on gross investment income derived from sources with the United States. When these types of foreign private foundations file their Form 990-PF, it will unpost as UPC 366. Establish the EO section with EO status code of 33 using the current month and year as the status date with TC 016 Doc. Code 80, definer code B. No filing requirement is necessary. Status code 33 will bypass the UPC 366 and will allow the Form 990-PF to post in the future.

# EO Status Code 34

3.12.278.6.5.18 (01-01-2022) EO Status Code 34 Status Code 34 applies to political organizations operating under the rules of IRC 527. Generally, there are two types of 527 organizations: Type Description Federal Organizations FEC political committee: A political organization (including federal candidate committees, political party committees and PACs) which is required to report as a political committee under the Federal Election Campaign Act. Other federal political organization: A political organization attempting to influence federal elections which is not required to report as a political committee under the Federal Election Campaign Act. State/Local Organizations Candidate committee: A campaign committee of a state or local candidate. Party committee: A state or local committee of a political party. Qualified state or local political organization (QSLPO): A state or local committee whose political activities relate solely to a state or local public office, is subject to state law which requires it to report to a state agency information about contributions and expenditures, makes reports publicly available, and no federal candidate or office holder controls it, participates in its direction, or solicits contributions for it. Caucus or association: a group of state or local officials attempting to influence elections. Other political organization: any other state or local political organization. Filing Requirements: The filing requirements in the chart below apply to those tax-exempt political organizations which receive or expect to receive $25,000 or more in gross receipts in any taxable year. If the Organization is a It May Be Required to File FEC political committee, state or local candidate committee or state or local committee of a political party, Form 1120-POL. Qualified state or local political organization (QSLPO)*, Form 8871; Form 1120-POL; and Form 990. Caucus or association of state or local officials*, Form 8871; Form 8872; and Form 1120-POL. Any other political organization, including other federal political organizations and other state or local political organizations, Form 8871; Form 8872; Form 1120-POL; and Form 990 or Form 990-EZ. *An organization may be both a QSLPO and a caucus or association of state or local officials. If so, they're not required to file Form 8872 and Form 990. Note: If the political organization doesn't have gross receipts of at least $25,000, it must file Form 1120 POL if it has taxable income after taking the $100 specific deduction for any taxable year. See IRM 3.13.12.14.1, Form 8871/8453X, for Form 8871/8453X instructions. See IRM 3.13.12.14.2, Form 8872, for Form 8872 instructions.

# EO Status Code 35

3.12.278.6.5.19 (01-01-2022) EO Status Code 35 Status Code 35 applies to foreign entities the IRS has agreed are exempt by treaty with the participating country but have no foundation code. For example, Canadian charities would be set up on Master File with an EO status code of 35. When this type of foreign entity files a Form 990-PF, Form 990 or Form 990-T, it will unpost as UPC 366. Establish the EO section with EO status code 35 using the current month and year as the status date with TC 016 Doc. Code 80, definer code B. No filing requirement is necessary. Status code 35 will bypass the UPC 329 check and will allow the return to post in the future.

# EO Status Code 36

3.12.278.6.5.20 (08-01-2024) EO Status Code 36 Status Code 36 applies to Form 990 filers with a subsection other than (3), (4), (9), (17), or (29) who self-declare their tax-exempt status. No formal application is filed when an organization initially self-declares; however, if an organization in status 36 is automatically revoked, they must file the appropriate application to be recognized as tax-exempt again, regardless of the subsection. Do not update an organization from status 97 to status 36 unless it can be determined the organization was revoked in error. Exception: A 501(c)(4) organization can be in status 36 only if they electronically submit a Form 8976, Notice of Intent to Operate Under Section 501(c)(4), and have been approved. Cincinnati determinations is the only area that can approve the Form 8976 and add the EO section with ST 36 and SS 04. If a Form 8976 is approved, the EO section will have an organization date and registration date, which can only be seen on CCs ENMOD and BMFOLO. Unpostable employees should never add/update an EO subsection to status 36 and SS 04 (unless it can be determined the organization was revoked in error). If there's no EO subsection and a return is filed indicating the organization is a 501(c)(4), add the EO section with status 40 per IRM 3.12.278.6.5.21, EO Status Code 40. If Then The return is an Unpostable 366: Establish the EO Section with CC EOREQ/EOCHG, TC 016, Doc. Code 80, Definer Codes AB, subsection (as indicated on the return), classification code 1, Status Code 36 (using the current month and year as the status date), FYM, 990-01 filing requirement and remarks if the return indicates a subsection other than (3), (4), (9), (17), or (29). If the return doesn't have a subsection and the return indicates subsection (3), (4), (9), (17), or (29), put the account in status 40 per IRM 3.12.278.6.5.21, EO Status Code 40. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: When updating to status 36 and the entity establishment date is more than three years from the current date, determine if an EO or BMF return hasn't been filed for the current or two prior years. If not, input a TC 590 ac 020 on the Form 1120 (MFT 02) or Form 1041 (MFT 05), whichever is on IDRS as the current filing requirement (if there's no filing requirement, input on MFT 02), before updating the EO section. Input the 590 020 on the current year to avoid automatic revocation from occurring. If a 590 020 has previously been input on any of the three years, another one doesn't need to be input. Note: A Form 990-T or a payment for a Form 990-T will automatically post to an account in EO status 36 if the name control and EIN on the return or payment match the name control and EIN on Master File and the Type of Organization code is 3 and a Form 990 FRC of 01/02/04/06 or Form 990-PF FRC of 01. A Form 990-T filing requirement will automatically be added to the module.

# EO Status Code 40

3.12.278.6.5.21 (08-01-2024) EO Status Code 40 Use status 40 to create an EO section for a return marked with SS 03, 04, 09, 17, or 29 that hasn't been granted an exemption at the time the return was filed. Each month (except January) "Status 40" information is downloaded from Master File to the EO status 40 system in Ogden. If Forms 990 (SS 03, 04, 09, 17 or 29) or Forms 990-PF (other than 4947(a)(1)) are received and research doesn't reveal an exemption, use status 40. If there's a BMF FRC for Forms 1041, 1065 or 1120 on the BMF account, zero out the applicable FRC. Add the EO account to BMF through IDRS with CC EOREQ/EOCHG. If Then The account isn't on the BMF Input a TC 000 with Doc. Code 63 to establish the account. Input a TC 016, Doc. Code 80, definer code B, posting delay of 1 (to allow the TC 000 to post first), status code 40/date (using the current year and month), FYM (input the FYM of the unpostable) and remarks The account is on the BMF Input a TC 016 Doc. Code 80, definer code B, status code 40/date (using the current year and month, FYM (input the FYM of the unpostable) and remarks.

# EO Status Codes 41 and 42

3.12.278.6.5.22 (01-01-2022) EO Status Codes 41 and 42 Status Code 41 ("Failed to Reply to Solicitation for Application" ) is used by Entity for purported 501(c)(3), (4), (9), (17) or (29) organizations which have finished the Status 40 process. When processing "Status 40" cases, the organization is contacted with a CP 120 to solicit an application for exemption. If the organization doesn't apply and receive a formal exemption, the system will automatically update the account to Status 41. When inputting this status, a filing requirement for Forms 1041 or 1120 will be input. If an organization in status code 41 files a subsequent return, process following the specific instructions for the type of unpostable. Status Code 42 will only be used in limited circumstances as of September 2011.

# EO Status Codes 70 - 72

3.12.278.6.5.23 (01-01-2022) EO Status Codes 70 - 72 Status Code 70 ("Exemption Denied" ) is input by Cincinnati when, on the merits of the application, an exemption cannot be granted. This status will generate a Form 1120 filing requirement of 01. Status Code 71 application is incomplete and a response to a request was not received. This status will generate a Form 1120 filing. Status Code 72 ("Refusal to Rule" ) is input by Cincinnati when the applicant is unable to furnish a detailed description of its planned activities. This description would clearly indicate whether the organization was exempt or not. This status will generate a Form 1120 filing requirement of 01.

# EO Status Code 97

3.12.278.6.5.24 (01-01-2022) EO Status Code 97 Status Code 97 is automatically updated on Master File when an organization fails to file Forms 990, 990-EZ, 990-N or 990–PF for three consecutive years. All EO filing requirements will be removed. This status will automatically generate a Form 1120 filing requirement. An account in status 97 is required to file Form 1120 or 1041 or re-apply for tax exempt status by filing Form 1023, 1023-EZ, 1024-A or 1024 and paying all applicable fees. Note: If any correspondence is received stating erroneous revocation and requesting reinstatement, research using IRM 3.13.12.11.4 Status 97 correspondence.

# Status 97 changes for Central organizations (Affiliation code 6)

3.12.278.6.5.25 (01-01-2022) Status 97 changes for Central organizations (Affiliation code 6) When the EO status must be changed from status 97 to any other EO status for a central organization (Affiliation code 6), IT programmers for the GEN file must take action before any updates will post to Masterfile. Once a need for status change has been identified, ensure all subordinate groups of the GEN have been removed or are in an inactive status. Input TC 590 cc 020 on Form 1120. Inform the TE/GE analyst with oversight of this program of the Employer Identification Number (EIN) and GEN. No additional actions should be taken until further instructions are given by the TE/GE analyst. Once the additional instructions are sent, the actions must be taken within 24 hours of receipt. If actions are not taken timely, the entire update process will be in jeopardy. Final closing instructions will be different for each case and must be given on a case by case basis. Once the Central organization had been re-established and all final actions have posted to masterfile, all subordinates must be added back to the GEN.

# EO Status Codes 98 and 99

3.12.278.6.5.26 (01-01-2022) EO Status Codes 98 and 99 Status Code 98 is input when an organization is identified as a terrorist organization by National Office. This status will automatically generate a Form 1120 filing requirement. When an organization status 98 files an exempt organization return, it will unpost. Process the unpostable as follows: URC 8 and request Rejects cancel the DLN. Give the return to the Lead so the return can be forwarded to EO Classification in Dallas. Status Code 99 is input when an organization in EO status 22, 41, 70-72 files another exempt organization return and they still don't have an exemption. The status will automatically generate a Form 1120 filing requirement. All exempt organization returns and any associated payments filed in future tax years will automatically post. This status code will replace the procedure of shelving status 22, 41, 70-72 returns which could not be posted in the past. EO or SBSE Examination will use status 99 to determine what organizations require an audit. When a return unposts because the status is 22, 41, 70-72, process as follows: Research EDS to determine if the organization has filed a new application for exemption is pending on EDS. If new application is pending, input a TC 016, definer codes AB to update the status code to 40 and remove the Form 1120 filing requirement. URC 0 to post the return and cycle to post after the TC 016. Note: EO applications are imaged and available through the Modified EO EP Determination System (MEDS). If EDS shows an F case, input a TC 016 Doc. Code 80 definer codes AB to remove the 1120 filing requirement and add the information on EDS to Master File. URC 0 to post the return and cycle to post after the TC 016. If EDS doesn't show a good exemption, correspond with the organization using the 3909C letter for status 41 organizations or the 3877C letter for status 70-72 organizations. If a determination letter is provided contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit to verify the determination letter is valid. If a determination letter is not provided, or a new application for exemption submitted, or there's no reply, update the EO status to 99 with a TC 016 Doc. Code 80, definer code B; URC 0 to post the return and cycle to post after the TC 016. If the organization provides information indicating exemption, update Master File per the organization's response with a TC 016; URC 0 to post the return and cycle to post after the TC 016. Occasionally, both Form 1120 and 1041 filing requirements will post to the account. If this occurs, remove the EO subsection with TC 022. If there's an Employment Code W present on Master File, remove the Employment code W. Use CC ENREQ/BNCHG, EMPLMNT- CD > 9 & remarks Per ST 99 /TXPY Liable. You may then remove the incompatible filing requirement and close the unpostable with URC 0.

# EO Foundation Codes

3.12.278.6.6 (01-01-2022) EO Foundation Codes The following table is a list of EO Foundation Codes: Foundation Codes Description 00 4947(a)(1) 02 Exempt Operating Foundation with an ruling under 4940(d)(2) 03 Private Operating Foundation 04 Private Non-Operating Foundation 09 Suspense (a specific type not identified) 10 Church - IRC 170(b)(1)(A)(i) 11 School - IRC 170(b)(1)(A)(ii) 12 Hospital - IRC 170(b)(1)(A)(iii) 13 Organizations operated for the benefit of a College or University -170(b)(1)(A)(iv) 14 Federal State or Local Government unit (IRC 170(b)(1)(A)(v)) 15 Organization receiving support from governmental unit or general public (IRC 170(b)(1)(A)(vi)) 16 General - Public Charity 509(a)(2) 17 Public Charity supporting (FC 09-15) (IRC 509(a)(3)) 18 Public Safety (IRC 509(a)(4)) 21 Supporting organization - 509(a)(3) - Type I 22 Supporting organization - 509(a)(3) - Type II 23 Supporting organization - 509(a)(3) - Type III functionally integrated 24 Supporting organization - 509(a)(3) - Type III not functionally integrated 25 Agricultural Research Organization (IRC 170(b)(1)(A)(ix)) See IRM 3.13.12.6.14, Foundation Code, for more information.

# Affiliation Code

3.12.278.6.7 (01-01-2022) Affiliation Code The following table lists EO Affiliation Codes: Affiliation Code Description 1 Central Organization - (individual ruling) 2 Intermediate Organization - (individual ruling) 3 Independent Organization - (individual ruling) 6 Parent of a group ruling (not a church) 7 Intermediate Parent (subordinate by state) 8 Parent of a church 9 Subordinate of a group ruling (also group return) Note: For instructions on inputting the Affiliation Code (AF) with CC EOREQ/EOCHG, See IRM 3.13.12.6.16, Affiliation Code.

# Type of Organization

3.12.278.6.8 (01-01-2022) Type of Organization The following table lists type of organizations: Type of Organization Description 1 Corporation 2 Trust 3 Cooperative 4 Partnership 5 Association 6 Non-Exempt Charitable Trust - NECT

# Processing Time Frames

3.12.278.6.9 (01-01-2022) Processing Time Frames The GUF 1140 report is accessed on Control-D. The GUF 1140 report shows all new unpostables received in GUF. Unpostables should be closed within 60 days of appearing on the 1140 report or they will age. The acceptable old age for Exempt Organization unpostables is 10%.

# Accessing the GUF

3.12.278.6.10 (01-01-2022) Accessing the GUF GUF is accessed by the employee via IDRS. Sign on to IDRS using your password prior to attempting GUF access. You are authorized to access only those accounts necessary to resolve your assigned cases. You are forbidden to access your own or your spouse's account, the account of a friend, relative or coworker, or any account in which you have a financial interest. Employees who engage in unauthorized access or browsing of tax accounts are subject to disciplinary actions and possible criminal prosecution. BROWSING is defined as looking at a tax account to satisfy a personal curiosity or for fraudulent reasons. See IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements, for additional information. GUF is accessed using the IDRS CCs UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES and UPREV.

# Unpostable Command Codes

3.12.278.6.10.1 (01-01-2022) Unpostable Command Codes CC UPTIN displays all open unpostables for a specific TIN and will maintain the unpostable on its file for display purposes for 90 days after it's closed. CC UPBAT is used to batch (mass) close non-RPS unpostable cases. CC UPASG is used to assign or reassign an unpostable case or group of unpostable cases. CC UPCAS/UPCASZ, is used to suspend a case, request research, order missing documents and add history items to the screen display. EO Clerical should use the following procedures to obtain missing documents: If the Form 4251 is received without the return, check SEIN to see if return is available before proceeding with the instructions below. If the first or second request doesn't have a document attached, check to see if the document is charged out to another area. If the document is charged out, contact the area by phone for a copy of the return. Otherwise, take no action. If the third request doesn't have a document attached, initiate a special search to Files by stamping in red "SPECIAL SEARCH" on the Form 4251. Indicate SPECIAL SEARCH in the Remarks of CC UPCAS. The fourth request automatically results in an URC 8 to Rejects to have the DLN cancelled. Note: Tax Examiners should not ask Rejects to do a special search on the fourth request. CC UPDIS/UPRES is valid for all Master Files, and is used to display an unpostable record. When CC UPDIS is input, the automatic screen display shown will be UPRES. UPDIS will display the unpostable information which was previously displayed on UPCAS. The following table lists the Unpostable Resolution Codes for CC UPRES. URC Definition 0 No change made to transaction; the information on UPCAS will match the Master File. 1 Transaction to be re - input with same DLN. 2 Void - Transaction to be deleted. Creates IDRS control base. 6 Change name control; add name line or identification number; or a combination of TIN, name control, transaction code, transaction date, computer condition code, tax period or MFT (if transaction code and tax class are compatible. 8 A transaction will be corrected by Rejects or when the DLN should be voided. A Automatic correction of name control. B Special closure made by the Unpostable-GUF. D VOID - Transaction deleted when no further action is necessary. Does not create an IDRS control base. The valid unpostable command code definers and definer-modifiers are as follows: CC Definer Values Definer-Modifier Values Definer Meanings UPASG B R blank blank Batch case reassignment. Single case reassignment. UPBAT D,0,1,2,8 T W blank blank blank Valid resolution codes. Deletes previous batch input Reverses previous batch input. UPDIS blank NONE Display unpostable case. When CC UPDIS is input the displayed CC UPRES will be shown displaying all previous standard UPCAS information. Also, if there are other cases on CC UPTIN with the same TIN as the unpostable case, GUF will display the message "other cases with the same TIN on UPTIN." UPCAS blank blank No longer exists. M A Specific tax module MRS transcript request - display. M B Specific tax module MRS transcript request - hard copy. M C Complete - All modules MRS transcript request - display. M D Complete - All modules MRS transcript request - hard copy. M E Entity module MRS transcript request - display. M F Entity module MRS transcript request - hard copy. M G BMF quarterly for year MRS transcript request - display. M H BMF quarterly for year MRS transcript request - hard copy. M I Specific - for Spousal account tax module MRS - display. M J Specific - for spousal account tax module MRS - hard copy. M K Complete - for spousal account all modules MRS - display. M L Complete - for spousal account all modules MRS - hard copy. M M Entity module - for spousal account MRS - display. M N Entity module - for spousal account MRS - hard copy. M O Specific - for valid and invalid accounts tax module MRS - display. M P Specific - for valid and invalid accounts tax module MRS - hard copy. M Q Complete - for valid and invalid accounts all modules MRS - display. M R Complete - for valid and invalid accounts all modules MRS - hard copy. S A Places or updates a case in suspense status. Valid on all Master Files. M S Entity module - for valid and invalid account MRS - display. M T Entity module - for valid and invalid account MRS - hard copy. D 1 Original request for charge - out document (Form 4251). D 2 2nd request for charge - out document. D 3 3rd request for charge - out document. D 4 4th request (special search) Form 4251 and GUF will automatically close the case with URC 8. S B Places or updates a case in suspense status because of a document request not directly related to the unpostable case. Valid on all Master Files. Note: Tax Examiners need to input in the remarks field the specific type of document requested. S C Places or updates a case in suspense status because of correspondence action with the taxpayer. Valid on all Master Files. Z blank Request to display update/modify an unpostable history section. UPRES D blank Transaction to be deleted (voided). Valid on all Master Files. NO IDRS control base established. 0 blank No change made to unpostable transaction. Attempt to re-post at Master File. Valid on all Master Files. GUF will validate all TIN and name controls through the NAP for UPCs 151, 152, 153, 156, 301, 303, 701, and 703 only. All TINS and name controls must validate or GUF will not allow the closure. 0 B Use to bypass the NAP checks. 1 blank Transaction to be re–input. Valid on all Master Files except CAWR and PMF. 2 blank Transaction to be deleted (voided). Valid on all Master Files. An IDRS control base is established. 6 blank BMF: Changes any combination of name control, TIN, transaction code, MFT, tax period transaction date, TIN prefix. Error delay code. Attempt to re-post to Master File. 6 blank Condition code O to TC 150 for MFT 02, 05, 34. Allows the input of the follow Computer Condition Codes (CCC): 3, 5, 6, A, F, G, U, R, Y, L OR W (L & W is for TC 150 and 620 Only). NOTE: CCC can be input for TC 150s only and for TC 620 if CCC L or W. 6 B Use to bypass NAP checks. 8 blank Transaction sent to reject register or error resolution system (ERS) suspense status. Valid on all Master Files except CAWR, IRAF (TC 150) and PMF. NOTE: It will not be necessary to close the unpostable case with URC 8 for 4th request action. GUF will automatically close the case with URC 8 with CC UPCAS with Definer D and Definer-Modifier 4 is input. A blank Correction of name control, using Master File name control. Valid on all Master Files but only for Unpostable Code 003 (CAWR), 152, and 156 (IMF), 303 (BMF), 703 (IRAF). If UPC 152/156, the TC must be 140, 150, or 430 and the entity code must be a 2 or 3. NOTE: The input definer URC A will convert and equal URC 6 with the unpostable record is updated. B blank Special closure of open, assigned cases. Valid only IMF and BMF. UPTIN blank NONE Displays all open and closed (up to 3 months) unpostables.

# Unpostable Resolution Codes (URC)

3.12.278.6.10.2 (01-01-2025) Unpostable Resolution Codes (URC) Unpostable resolution codes (URC) are used as definers with CC UPRES to correct/close an unpostable case. The following chart lists each valid Unpostable Resolution Code (URC) and a description of what each resolution does to an unpostable case: URC Description A Updates the unpostable name control to the Master File name control. B Special closure of open cases. Only used for Individual Master File (IMF) and Business Master File (BMF). D Deletes (voids) transactions that don't need follow-up actions Valid for all Master Files Removes the record from the Service Center Unpostable Master File (SCUPMF) Should only be used for transactions with no money amounts Will not create an IDRS control base Note: Always enter remarks when closing an unpostable with URC D. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the case is being voided with URC D. 0 Allows the unpostable record to attempt to post again with no change at the Master File and is valid for all Master Files. 1 Allows transactions to be re-input with the same DLN. Valid for all Master Files except Combined Annual Wage Reporting (CAWR) and Payer Master File (PMF). Removes the record from the SCUPMF. Records are not corrected (at this time) for an attempt to re-post at Master File as would URC 0, 5, and 6. 2 Deletes (voids) transactions and is valid for all Master Files. Note: URC 2 removes the record from the SCUPMF. It sends transaction data to the Daily Tax Information File (TIF) to open an IDRS control base for most cases to the originator. 3 Used for auto-closures of With-Remittance documents due to a tax period change. Note: Only used during GUF 13 processing. 5 Used for IMF only when changing an error delay code and/or name control or name line at Master File and the transaction code (TC) is TC 140, TC 430, or TC 150. 6 Used for changing any combination of the name control, name line, adding or deleting a spouse and/or spouse's taxpayer identification number (TIN), TIN type, transaction codes, transaction date, plan number, error delay code, computer condition code, tax period ending for IMF, and certain nontaxable BMF and Employee Plans Master File (EPMF) returns. Valid for all Master Files. PMF only accepts TIN, TIN type, and name control changes. Note: See paragraph 3 below for a list of MFT codes, Doc. codes and forms when changing the MFT with URC 6. 8 Rejects, nullifies or removes the record from the SCUPMF. Valid for all Master Files except CAWR and PMF. Used when routing a case to Rejects. Note: When using URC 1, 2 or 8, a nullification code and remarks must be included on the CC UPRES screen. See IRM 3.12.278.6.10.4, Nullified Area Codes, for the Nullified Area Codes. When using URC 6 to fix the MFT, use the following list showing the MFT, doc. code and form (this list is not all inclusive; see Document 6209, Section 2, Tax Returns and Forms, for a complete list): MFT Code Doc. Code Form 01 41 941 02 09 1120-A 02 10 1120 02 03 1120-C 02 20 1120-POL 02 16 1120S 06 65, 67 1065 09 11 CT-1 10 40 940 11 43 943 12 25 1042 14 49 944 15 23 8752 16 37/44 945 34 93 990-T 36 81 1041-A 37 83 5227 44 91 990-PF 46 61 8038 46 88 8038-CP 46 62 8038-G 46 72 8038-GC 46 74 8038-T 47 61 Form 8871 49 62 Form 8872 50 71 4720 56 88 990-BL 67 90, 93 990 67 09, 92 990-EZ 67 89 990-N 72 02 CT-2 76 35, 51 5330 77 29 706-GST 78 59 706-GSD 84 01 8703 85 85 8038-B 86 86 8038-TC

# Unpostable Status Codes

3.12.278.6.10.3 (01-01-2022) Unpostable Status Codes The use of the command codes and definers, and definer modifiers will establish or update the "Status Code" of an unpostable case. The status code identifies what action was taken on an unpostable case. The status date indicates when this action was taken. The following is a list of status codes and their definitions: A - assigned, not corrected C - corrected, not removed from the SCUPMF H - Quality Assurance hold S - Suspense, input when return has to be held (e.g., corresponding with taxpayer) Q - Accepted by Quality Assurance The status code and date will appear on line two of the CC UPCAS screen display following the literal "ST" . Note: Refer to IRM 3.12.32.9.1, Unpostable Status Code and Status Date, for more detailed information concerning status codes and dates.

# Nullify Area Codes

3.12.278.6.10.4 (01-01-2025) Nullify Area Codes Nullify area codes must be used when closing an unpostable with URC 1, 2, or 8 to identify the receiving area for the closed unpostable. Note: An error message displays when a nullify area code is not entered if closing with URC 1, 2 or 8. The nullify area code is entered on Line 2, in positions 6 and 7 of the CC UPRES screen. GUF generates a nullification listing for each nullify area code used. For more information on nullification lists, see IRM 3.12.32.20.25 , GUF 55-46, Nullified Distribution Listing Summary and GUF 55-47, Nullified Distribution Listing. For a list of nullify area codes to use for URC 1 and D see IRM 3.12.32.14.1, Nullify Area Code for URC 1 and URC D. For a list of nullify area codes to use for URC 2 see IRM 3.12.32.14.2, Nullify Area Codes for URC 2. For a list of nullify area codes to use for URC 8 see IRM 3.12.32.14.3, Nullify Area Codes for URC 8. For a list of nullify area codes to use for unpostables generated from systemic IDRS numbers see IRM 3.12.32.14.4, Nullify Area Codes for Unpostables Generated from Systemic IDRS Numbers.

# Routing of Documents to Cincinnati/Dallas Office

3.12.278.7 (07-08-2022) Routing of Documents to Cincinnati/Dallas Office Photocopy any unpostable case which needs to be routed to an office outside the campus. To ensure proper control, do the following steps: Form 3499 is used to route documents. If sending cases to Cincinnati (i.e., out of business/terminated, mergers, or amendments), use Form 3499 with IRS TE/GE, PO BOX 2508, CINCINNATI, OHIO, 45201 in the "TO" section at the top of the form. At the bottom of the form, circle any action codes (if applicable), and provide a brief summary of what's being sent in the "Remarks" section. Provide your name, organization title and IDRS number in the "From" section, along with your location, phone and date. If the taxpayer is requesting a determination letter, e-mail the request to *TE/GE-EO-Correspondence Unit with the pertinent information (i.e., correspondence, IDRS/EDS screen shots, copy of return, etc.). If the e-mail address isn't working, send a fax to 855-204-6184, attention TE/GE EO Correspondence Unit, with the pertinent information. Route copies of returns and Forms 3499 to the Dallas Area Office or Cincinnati using Form 3210, Document Transmittal. List each case on the Form 3210. Retain a suspense copy of each Form 3499 and Form 3210 on which they were sent. If you are expecting a response from Cincinnati or Dallas, suspend the unpostable case using CC UPCAS, Definer "S" , modifier "A" , and enter remarks. Upon receipt of the case back from the Dallas Area Office/Cincinnati, follow their instructions for final disposition of the case. Since Dallas, in many cases, may attempt to contact the organization to determine its proper status, it may take some time for Dallas to close each case. To recharge the document to the Dallas Area Office/Cincinnati, if necessary, use CC ESTABDT via IDRS. The computer will generate the necessary paperwork for Files.

# Editing Returns

3.12.278.8 (01-01-2022) Editing Returns In the unpostable resolution process, it may be necessary to edit entity information on the return. Refer to IRM 3.11.12, Exempt Organization Returns, for the placement of edited information on the return. If correspondence is received with a return attached, while working any unpostable, take the following actions: Edit the correct name control, EIN, tax period, received date from the return and TE date stamp. Edit CCC RV when appropriate. Edit a Computer Condition Code (CCC) of 3 in the upper right margin of the return if necessary. Refer to IRM 3.12.12, Exempt Organization Returns, for the correct correspondence codes. Input TC 599 cc 018 using CC FRM49. Send perfected return for processing

# Employer Identification Number (EIN) Corrections

3.12.278.9 (01-01-2022) Employer Identification Number (EIN) Corrections This section contains correspondence procedures to be used when a corrected Employer Identification Number (EIN) is different from the EIN provided on the return. Perform all the necessary research to determine if the EIN on the return is correct using CC NAMEE/NAMEB. If the EIN is correct, continue processing. If the EIN on the return is not correct, correspond using letter 3910C to notify the filer of their correct EIN. Use the most current address on the filer's module. The 3910C letter doesn't need to be sent if the following conditions apply: Filer is using an SSN. The EIN is missing digits, the digits are transposed, or only one digit is incorrect excluding transposed digits. The EIN has merged with another number. The EIN was recently established with a TC 000. A 3910C letter was previously sent to the filer.

# UPC 301 No Account Present

3.12.278.10 (07-08-2022) UPC 301 No Account Present RC 1 - An input (non-generated) transaction coded Other than TCs 000, 019, 141, 142, 650 (Doc. Code 97) for MFTs 01/03/16/46/47/49 or TCs 990, 991, 992, 993, 996, OR Other than a TC 150 with entity information addressing a Form 706/709 module, fails to match on TIN with an account on the BMF.

# UPC 301 Resolution - Unpostables

3.12.278.10.1 (01-01-2022) UPC 301 Resolution - Unpostables Research IDRS to determine if there's a pending TC 000 for the unpostable EIN. If a TC 000 is pending, research for a pending TC 016 Doc. Code 80 which will indicate the EO sub-module is being added. If Then There's a pending TC 016 Doc. Code 80 Close the unpostable with URC 0. Cycle the unpostable to allow it to post after the TC 000 and TC 016. There's no pending TC 016 Doc. Code 80 Determine the correct subsection based on the specific type of return and information found on the return, and add the subsection to Master File using TC 016 Doc. Code 80. Close the unpostable with URC 0. Cycle the unpostable to allow it to post after the TC 000 and TC 016. If there's no pending TC 000, research for a better EIN. If a better EIN is found, look to see if there's an EO section. If Then There's an EO section Perfect the document with the correct EIN, close the unpostable with URC 6. Use a 3910C letter for both returns and extensions. There's no EO section but there's a pending TC 016, Doc. Code 80 (which indicates the EO sub-module is being added) Perfect the document with the correct EIN. Close the unpostable with URC 6. Cycle to post after the TC 016. Use a 3910C letter for both returns and extensions. There's no EO section or a pending TC 016 Doc. Code 80 Based on the information on the return and specific instructions for the form, add the appropriate subsection to the account using TC 016 Doc Code 80. Close the unpostable with URC 0. Cycle to post after the TC 016.

# UPC 301 Resolution

3.12.278.10.2 (08-01-2024) UPC 301 Resolution Process UPC 301 cases with a pending TC 000 and no EO section as follows: Research IDRS to determine when the TC 000 is going to post. Input TC 016 with the proper status code to establish the EO section. IRM 3.13.12.6.18, EO Status Code and Year, for the proper status code. Input the proper posting delay code, if necessary, to allow the TC 000 to post first. Close the unpostable with URC 0 or 6, as appropriate, and cycle to post after the TC 016. Process UPC 301 cases needing EIN research as follows: If Then You find an existing EIN with an EO section for the organization using CC NAMEE/NAMEB: Perfect the document with the correct EIN. Close the unpostable with URC 6. Send a 3910C letter to the organization informing of their correct EIN. You find an existing EIN with no EO section for the organization using CC NAMEE/NAMEB: Perfect the document with the correct EIN. Input TC 016 Doc. Code 80 to establish the EO Section. IRM 3.13.12.6.18, EO Status Code and Year, to determine the proper status code. Close the unpostable with URC 6 and cycle to post after the TC 016. Send a letter 3910C to the organization informing them of their correct EIN. You cannot find an EIN for the organization using CC NAMEE/NAMEB: Use CC ESIGN with MFI O to assign a new EIN. Input a TC 016 Doc. Code 80 to establish the EO section. IRM 3.13.12.6.18, EO Status Code and Year, to determine the proper status code. Use the appropriate posting delay code to allow the TC 000 to post first. Close the unpostable with URC 6 and cycle to post after the TC 016. Note: If you correct an Unpostable 301 on Form 8868 (extension) for a group return, and a list of subordinates is attached, use CC REQ77 to input TC 460 on each of the subordinates to prevent TDI notices. Process UPC 301 RC 1 cases for MFT 47 (Form 8871) as follows: Research the IRS 527 political organization search page at Search Political Organization Disclosures for the Form 8871, by the EIN listed on the Form 4251. Determine if the Form 8871 is truly for a political organization by reviewing the purpose listed in Part III of the Form 8871. If the purpose listed isn't related to a political activity (i.e., fund raising, campaigning, influencing, etc.), close the unpostable with URC 8, requesting rejects cancel the DLN. If the purpose listed is related to political activity (i.e., fund raising, campaigning, etc.) continue processing. See IRM 3.13.12.14, Section 527 Political Organizations, for the definition of a political organization. Research CC ENMOD for a pending or posted TC 000. If And Then The TC 000 is posted There's an EO section in status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 Close the unpostable with URC 0. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control. The TC 000 isn't posted There's no EO section Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (of the unpostable), Form 990 FR of 01, Form 1120 FR of 09 and remarks Close the unpostable with URC 0 and cycle to post after the TC 016. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control. The TC 000 is pending There's no EO section Refer to the row above to establish the EO section. There's no TC 000 and there's no Form 8871 on the IRS political organization search page Close the unpostable with URC 8, requesting rejects cancel the DLN. If there's no TC 000 and there's a Form 8871 on the IRS political organization search page (and it's determined they are a political organization), research CC NAMEE/NAMEB using the name on the Form 8871:. If And Then An EIN is found and established on IDRS There's an EO section in status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 Close the unpostable with URC 0. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. Note: Ensure an FYM is established on the BMF. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). An EIN is found and established on IDRS There's no EO section established Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks. Note: If an FYM is established on the BMF, input that FYM. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 0 and cycle delay to post after the TC 016. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. An EIN is found, but isn't established on IDRS Input TC 000 to establish the account. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks (cycle delay as appropriate). Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Print the Form 8871 and edit the correct EIN on it. Send it to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. Send a 3910C letter to the organization informing them of the correct EIN to file their Form 8871. An EIN isn't found Use CC ESIGN with MFI O to assign a new EIN. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks (cycle delay as appropriate). Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Print the Form 8871 and edit the correct EIN on it. Send it to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. Send a 3910C letter to the organization informing them of the correct EIN to file their Form 8871. Process UPC 301 RC 1 cases for MFT 49 (Form 8872) as follows: Research the IRS 527 political organization search page at Search Political Organization Disclosures for the Form 8872, by the EIN listed on the Form 4251. If there's no Form 8872, close the unpostable with URC 8, requesting rejects cancel the DLN. If there's a Form 8872, research CC NAMEE/NAMEB using the name on the Form 8872 and work as follows: If And Then You find an existing EIN There's an EO section with status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 AND there's a Form 8871 filed Close the unpostable with URC 6 to the correct EIN and name control. You find an existing EIN There's an EO section with status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 AND there's no Form 8871 filed Close the unpostable with URC 8, requesting rejects cancel the DLN. You find an existing EIN There's no EO section established Close the unpostable with URC 8, requesting rejects cancel the DLN. You can't find an existing EIN Close the unpostable with URC 8, requesting rejects cancel the DLN. Note: A Form 8871 is required to be filed and posted before a Form 8872 can be filed. If the unpostable is a Form 8868 requesting an extension for Form 4720 on an SSN, research CC NAMEE/NAMEB for the correct SSN. If the correct SSN is located, close the unpostable with URC 6 correcting the SSN. If unable to close with URC 6, close with URC 8 requesting rejects post the extension to the correct SSN. If the correct SSN can't be located, close the unpostable with URC 8 requesting rejects cancel the DLN. Process UPC 301 RC 1 cases for MFT 46 (Form 8038 series bonds) as follows: Research IDRS using CCs NAMEB and/or NAMEE for another EIN: If Then An EIN is found and established on IDRS Close the unpostable with URC 6 to the correct EIN. An EIN is found but the account isn't established on IDRS Use CC ENREQ/BNCHG with TC 000 to establish the account on Master File. Close the unpostable with URC 6, to the correct EIN, and cycle delay to post the TC 150 after the TC 000 An EIN can't be found Use CC ESIGN with MFI O to assign a new EIN Close the unpostable with URC 6, to the correct EIN, and cycle delay to post the TC 150 after the TC 000 An EIN, with a "P", is found on CC NAMEB or NAMEE or CC ENMOD shows a dummy account resulting from a reject or unpostable action Use CC ENREQ/BNCHG with TC 000 to establish the account on Master File Close the unpostable with URC 6, to the correct EIN, and cycle delay to post the TC 150 after the TC 000 Note: When performing research to locate another EIN try using different variations of the name. The name on the return may not be the name established on our records for previous bonds filed. Examples of different names to research are below (the list is not all inclusive): If the name on the return is Then research for ABC County School System ABC County Board of Education Topaz City, NY City of Topaz Rural Fire Protection District Add the city and/or state, from the address, to the name:

# UPC 302 TC 000 Already on the BMF

3.12.278.11 (01-01-2022) UPC 302 TC 000 Already on the BMF RC 1 - A TC 000 matched a TIN on the BMF.

# UPC 302 Resolution - Unpostables

3.12.278.11.1 (01-01-2022) UPC 302 Resolution - Unpostables All UPC 302 cases are assigned by GUF to B3 Category.

# UPC 302 Resolution

3.12.278.11.2 (01-01-2022) UPC 302 Resolution Unpostables will receive both open cases and cases already closed by GUF using URC 2 as follows: Any TC 000 Doc. Code 80 with a blocking series other than 990–999 is assigned to Unpostables as an open case All other cases will be assigned to Unpostables after being closed by GUF using URC 2 Compare the entity of the unpostable document with the entity on the BMF. Note: If you correct an unpostable on Form 8868 (extension) for a group return, and a list of subordinates is attached, use CC REQ77 to input TC 460 on each of the subordinates to prevent TDI notices.

# UPC 302 Unpostable Entity Does Not Match BMF Entity

3.12.278.11.2.1 (01-01-2022) UPC 302 Unpostable Entity Does Not Match BMF Entity If the entity on the unpostable doesn't match the entity on the BMF, research for a better EIN. If a better EIN can't be found, proceed as follows: If the unpostable is a TC action, close the unpostable with URC D; If the unpostable is a return, use CC ESIGN with MFI O to assign a new EIN to the unpostable entity; and Input TC 016 Doc. Code 80 to add the EO section, using the information from the unpostable document. If a better EIN for the unpostable entity is found, compare the information on this number with the information on the unpostable document. If Then The information on the unpostable document is the same as on the new EIN Close the unpostable with URC D. The information on the unpostable document will update the new EIN Close the unpostable with URC 6.

# UPC 302 Unpostable Entity Matches BMF Entity

3.12.278.11.2.2 (01-01-2022) UPC 302 Unpostable Entity Matches BMF Entity If the entity on the unpostable case matched the BMF, check the filing requirements for compatibility per UPC 329. If Then The BMF contains an 1120, 1065 or 1041 FRC and the unpostable document contains EO Status 01–02 Input TC 016 Doc. Code 63 to delete the BMF FRC. Close the unpostable with URC 0 and cycle to post after the TC 016. The BMF contains both a Form 941/944 and Form 940 FRC and the unpostable document contains subsection code 03, 50, 60 or 70 Input TC 016 Doc. Code 63 to delete the Form 940 filing requirement and add Employment Code W. Close the unpostable with URC 0 and cycle to post after the TC 016. The BMF contains a Form 941/944 FRC and Employment Code W and the unpostable subsection code is other than 03, 50, 60 or 70 Input TC 016 Doc. Code 63 to delete the Employment Code W and add the Form 940 FRC. Close the unpostable with URC 0 and cycle to post after the TC 016. If the entity on the unpostable matches the BMF, the filing requirements are compatible but the Affiliation Code of the unpostable is 7 or 9 (subordinate organization) and the Affiliation Code on the BMF is 6 (parent organization), research the BMF for a better EIN for the unpostable organization. If Then A better EIN is found and the names are the same Close the unpostable with URC 6 and change the TC 000 to TC 016. A better EIN is found but the names differ Determine which name line is correct from attachments and return. If unable to determine, contact the organization to verify the correct name The BMF name line is correct Close the unpostable with URC D. Re-input a TC 016 using information from the unpostable document to update the BMF. The unpostable name line is correct Close the unpostable with URC 6 and change the TC 000 to TC 016. A better EIN cannot be found Use CC ESIGN with MFI O to assign a new EIN to the subordinate. Input a TC 016, using the information from the unpostable document to establish the EO section. Close the unpostable with URC 6. Cycle delay.

# UPC 303 Name Control Mismatch

3.12.278.12 (01-01-2022) UPC 303 Name Control Mismatch RC 1 - A transaction with: A Document Code other than 80/81 (except for a TC 150 for MFT 36) /50/53/63 and A Transaction Code other than 001, 019, 14X, 650 (Doc. Code 97) for MFT 01/03/16, 796, 90X or 99X but greater than 000 failed to match either: Three out of four positions of the entity name control; or The old name control; or Three out of the four left-most non-blank positions of the entity sort name line; or The four left-most significant characters of the first three words of the entity primary name line and then the sort name. RC 2 - A TC 650 (Doc. Code 97) for MFT 01/03/16 which has: Re-sequenced four cycles, or The 23C Date is equal to or later than the end of the tax period, failed to match either: Three out of four positions (using the proximal method) of the entity name control; or The old name control; or Three out of four of the left-most non-blank positions (proximal) of the entity sort name line; or The four left-most significant characters of the first three words of the entity primary name line and then the sort name line. RC 3 - A transaction (except TC 150 for MFT 36) with: A Doc. Code 80/81/50/53/63, and A transaction other than TC 001/019/14X/796/90X/99X but coded greater than 000 failed to match either: All four positions of the entity name control; or The old name control; or The four left-most non-blank positions of the entity sort name line; or The four left-most significant characters of the first three words of the entity primary name line and then the sort name line.

# UPC 303 Resolution RC 1 & 3 - Unpostables

3.12.278.12.1 (01-01-2022) UPC 303 Resolution RC 1 & 3 - Unpostables Compare the transcribed name control with the name as shown on the BMF. If there was a spelling or transcription error, close the unpostable with URC A. If the return or document contains evidence of a name change or the established name line was misspelled, check for a pending TC 013. Process as follows: If Then A TC 013 is pending Close with the appropriate URC and cycle to post after the TC 013, if necessary. No TC 013 is pending, Close the unpostable with URC A. The unpostable document is Form 8038-CP (MFT 46 with Doc code 88) Close the unpostable with URC A even if the document is not available. No TC 013 and the name was misspelled Input a TC 013. Close the unpostable with the appropriate URC and cycle to post after the TC 013. Note: See IRM 3.13.12.11.5, Name Changes, for more information on name changes. If research indicates the unpostable EIN belongs to another organization, research for a better EIN. If Then A better EIN is found Ensure the name control is correct. Perfect the document with the correct EIN. Ensure subsection is correct. Close the unpostable with the appropriate URC. Send a 3910C letter to the organization informing them of their correct EIN.

# UPC 303 Resolution RC 2 - Unpostables

3.12.278.12.2 (01-01-2022) UPC 303 Resolution RC 2 - Unpostables Compare the transcribed name control with the name as shown on the BMF. If there's a spelling or transcription error, close the unpostable with URC A. If there's no transcription error, research BMF for a pending TC 013. If Then A TC 013 is pending Close with the appropriate URC and cycle to post after the TC 013, if necessary. No TC 013 is pending Close the unpostable with the appropriate URC and change the name control to match the BMF. The unpostable document is Form 8038-CP (MFT 46 with Doc code 88) Close the unpostable with URC A even if the document is not available. If a manual refund is needed, please refer to manager to contact TE/GE analyst. If the EIN on the unpostable belongs to another organization, research IDRS for a better EIN. If a better EIN is found: Ensure the name control is correct. Perfect the document with the correct EIN. Close the unpostable with URC 6. Send a 3910C letter to the organization informing them of their correct EIN. If a better EIN can not be found, proceed as follows: If Then A better EIN can't be found and there's a phone number for the organization Contact the organization to resolve the discrepancy. Close the unpostable with the appropriate URC after making any needed changes. A better EIN can't be found and there's not a phone number for the organization Assign a new EIN and put account in status 40. Close the unpostable with URC 0. Cycle to post following the TC 016.

# UPC 303 Resolution

3.12.278.12.3 (01-01-2022) UPC 303 Resolution UPC 303 cases will occur when a name change or the need for a new EIN is indicated. When an organization requests a name change, appropriate documentation may be required in order for the name change to be made. If the type of organization is a 1 on EDS or on CC BMFOLO, the organization is incorporated with the state. An amendment to the articles of incorporation along with proof of filing with the state are required. If the name change is on the Secretary of State's website, no documentation is required. If the type of organization is a 2 on EDS or on CC BMFOLO, the organization is a trust. An amendment to the trust agreement is required along with the trustee(s) signature. If the type of organization is a 5 on EDS or on CC BMFOLO, the organization is an unincorporated association. An amendment to the articles of association, constitution, bylaws, or other organizing documents are required along with signature of at least two officers/members. If Then Accompanying information is present Input a TC 013 with Doc. Code 63. Send a 252C letter to the organization acknowledging the change to its name. Accompanying information is NOT present Inform the taxpayer, with letter 1224C, the name change can not be made, unless one of the items listed above is present. Any request to change a name on an Exempt Organization account must be accompanied by appropriate documentation in order to be considered. Caution: See IRM 3.13.12.12.10.4.1, Name Change, before changing a subordinate's name. Close the unpostable with the appropriate URC and cycle to post after the TC 013. Note: If you correct an unpostable on Form 8868 (extension) for a group return, and a list of subordinates is attached, use CC REQ77 to input TC 460 on each of the subordinates to prevent TDI notices. If the appropriate documentation is not attached, inform the organization the name change cannot be made until the required information is provided using letter 1224C. Close the unpostable with URC 6. If documentation of the name change is not required, proceed as follows: Input the TC 013 to change the name. Close the unpostable with the appropriate URC and cycle to post after the TC 013. Send letter 252C to the organization acknowledging the name change. When the name lines differ and the return or document is for the subordinate of a group ruling, check for similarities (such as the lodge number, etc.). If Then The organization is the same (lodge numbers agree, etc.) If the BMF NC is correct, close the unpostable with the appropriate URC. If the BMF NC is not correct, correct the subordinate's primary name line using instructions from IRM 3.13.12.12.10.4.1, Name Change. Change the NC on the same TC 013. Close the unpostable with URC 6. The organization is not the same Research for correct EIN. When the need for a new EIN is indicated, research IDRS to determine if another EIN is already established for the organization. If Then Another EIN is found for the organization Check to ensure the name lines are the same. The name lines are the same Close the unpostable with the appropriate URC and the correct EIN. Research EDS to determine if Cincinnati has the correct EIN. Notify Cincinnati of the correct EIN if necessary. The name lines are different Follow procedures above for determining which name is correct. Close the unpostable with the appropriate URC with the correct EIN (and name, if necessary). Research EDS to determine if Cincinnati has the correct EIN. Notify Cincinnati of the correct EIN if necessary. Another EIN is found but it's not on CC INOLE/CC ENMOD and does not have a GEN Input TC 000 using CC ENREQ/BNCHG or CC EOREQ to establish the action on the BMF. Input a TC 016 Doc. Code 80 to establish the EO section, using the appropriate PDC to post after the TC 000. Close the unpostable with the appropriate URC and cycle to post after the TC 016. Another EIN is found but it's not on CC INOLE/CC ENMOD and does have a GEN Input TC 000 using CC ENREQ/BNCHG or CC EOREQ to establish the action on the BMF. Input a TC 016 Doc. Code 80 to establish the EO section using the pilot voucher. Input the appropriate PDC to post after the TC 000. Close the unpostable with the appropriate URC and cycle to post after the TC 016. If another EIN is not found, proceed as follows: If Then The return has a GEN Use CC ESIGN to assign a new EIN to the organization. Use the pilot voucher and input a TC 016 to establish the EO section, using the appropriate posting delay code to allow the new EIN to establish first. Close the unpostable with URC 6 to the new EIN and cycle to post after the TC 016. The return doesn't have a GEN Use CC ESIGN to assign a new EIN to the organization. Input a TC 016 to establish the EO section, using the appropriate posting delay code to allow the new EIN to establish first. Close the unpostable with URC 6 to the new EIN and cycle to post after the TC 016.

# UPC 304 Pre - ADP Tax Periods

3.12.278.13 (01-01-2022) UPC 304 Pre - ADP Tax Periods RC 4 - An input transaction for MFT 02/05/06/10/11/34 attempts to establish a tax module with a tax period prior to 6112. RC 5 - An input transaction for MFT 37/44/50 attempts to establish a tax module with a tax period prior to 7001. RC 6 - An input transaction for MFT 36/67 attempts to establish a tax module with a tax period prior to 7012.

# UPC 304 Resolution

3.12.278.13.1 (01-01-2022) UPC 304 Resolution Unpostables 304 are all auto-closed by GUF. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

# UPC 305 FTD Discrepancy

3.12.278.14 (01-01-2022) UPC 305 FTD Discrepancy Due to the sensitive nature of these unpostable cases, it's imperative all tax examiners resolve them using the same instructions. Refer to IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, for resolution procedures for UPC 305 unless it's a TC 620 for Form 8868. To resolve UPC 305 RC 1 for a Form 8868 TC 620 refer to IRM 3.12.278.15, UPC 305 Form 8868.

# UPC 305 Form 8868

3.12.278.15 (01-01-2022) UPC 305 Form 8868 A TC 620/460 will unpost as a UPC 305 RC 1 for the following conditions: TC 620/460 with Notice Code 1 (approved extension) attempts to post to MFT 34 and there's no EO subsection or organization code is 00.

# UPC 305 Form 8868 Resolution

3.12.278.15.1 (01-01-2022) UPC 305 Form 8868 Resolution Form 990-T has two due dates: If the extension is filed for a Form 990-T (sec. 401(a) & 408(a) trust), the due date is the 15th day of the 4th month If the extension is filed for a Form 990-T (corporation), the due date is the 15th day of the 5th month The above due dates should be used in determining the extended due date which should be granted on the Form 8868 for the Form 990-T. If the extension due date is incorrect; it may be necessary to delete the unpostable and input the TC 460 on CC REQ77 to ensure the correct extended due date is input. Research the UPC 305 RC 1 Form 8868 to ensure the correct extended due date will post to Master File. Note: Effective February 3, 2017, Form 8868 will allow a six month extension period only. There will no longer be a three month extension available. The notice code is edited in the top middle portion on Form 8868 and is input to generate a notice to the filer indicating whether an extension of time to file their return was approved or denied. The following Notice Codes are used on Form 8868: 1 = Approved 6 month extension 2 = Denied extension, not timely The unposted extension is for MFT 34 (990-T corp. only), 37, 44, or 67 do the following: If Then There's a previously denied extension for the same MFT and tax period, and there's not an approved extension subsequent to the denied extension Close the unpostable with URC D . There's already an approved TC 620/460 for the same MFT and tax period and the extended due date on the module is for 6 months Close the unpostable with URC D. The notice code is a 1, MFT 34, box checked is for a 990-T corporation, and no EO subsection is present add EO subsection, using CC EOREQ, TC 016, Doc. Code 80, definer code B, status code 40 and FYM. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. Refer to IRM 3.13.12.9.12, Form 990-T, for classification instructions. Part I or II of Form 8868 is complete and timely and there's not an approved first extension (notice code 1) on Master File Close the unpostable with URC 8 requesting Rejects change the notice code to 1 (approved extension). The unposted extension is for MFT 34 401(a) or 408 trust and/or the words IRA are present in the name, take the following actions: If Then The notice code on the Form 8868 is a 1 Research IDRS to determine if a TC 620/460 posted to the account for the same tax period. There is a previously denied extension (Notice Code 2) for the same MFT and tax period Close the unpostable with URC D. Master File indicates the organization has already been granted the maximum 6 month extension Close the unpostable with URC D. There are no filing requirements on Master File and the 401(a) or 408 box is checked or the words IRA is present Add 990-T 2 FR to the account. Close the unpostable with URC 0. Cycle delay to allow the TC 016 to post.

# UPC 307 Fiscal Month Discrepancy

3.12.278.16 (01-01-2022) UPC 307 Fiscal Month Discrepancy RC 1 - The fiscal month of Forms 990-T (MFT 34), 1041-A (MFT 36), 5227 (MFT 37), 990-PF (MFT 44), or 990/990-EZ (MFT 67) input transaction attempting to establish a tax module didn't match the Fiscal Month of the account entity and: It was not a transaction coded 150, 290 (B.S. 4XX), 460 (MFT not equal to 37/44/67), RPS 610, 620, 650, 660 (MFT not equal to 33/34/44) trying to establish the first 990-T, 1041-A, 5227, 990-PF or 990 tax module; or It was not a TC 150 containing Condition Code F or Y; or It was not a TC 620 with Condition Code W. RC 2 - Any transaction except TC 421 and 424 with SPC 039, Source Code 60 and Employee Group Code 1000/2000 attempting to open a module whose period ending is greater than machine 23C date plus 12 months. RC 7 - TC 150 with Condition Code Y or TC 620 with Condition Code W not matching on the entity Fiscal Month with the input FYM not equal to 12 attempting to post to an account with a TC 054/055 posted. A corrected UPC 307 RC 7 will bypass this check.

# UPC 307 Resolution - Unpostables

3.12.278.16.1 (10-25-2022) UPC 307 Resolution - Unpostables All UPC 307 cases with EO MFTs (except MFT 36, Form 1041-A) are assigned by GUF to Entity Unpostables. Form 1041-A (MFT 36) is not a primary return and will not unpost due to FYM mismatch; the organization must also file a Form 1041 or Form 5227. If a Form 1041 or Form 5227 was filed by the organization, close the unpostable with URC 6 to change the FYM to agree with the BMF FYM.

# UPC 307 Resolution All RCs

3.12.278.16.2 (01-01-2022) UPC 307 Resolution All RCs EO Unpostables will correct UPC 307 unpostables for all MFTs except MFT 36 for Form 1041-A. MFT 36 will bypass the UPC 307 check.

# UPC 307 UP is a TC 157

3.12.278.16.2.1 (01-01-2022) UPC 307 UP is a TC 157 Process as follows: If And Then Research shows there's no TC 157 posting for any month in the year prior to the tax period of the unpostable there are prior exempt returns posted Edit the correct tax period from Master File to the Form 5578. Close the unpostable with URC 6 to the correct tax period. Research shows there's no TC 157 posting for any month in the year prior to the tax period of the unpostable there are no prior exempt returns posted Input TC 016 to change FYM to match the Form 5578. Close the unpostable with URC 0 to post and cycle as necessary. Research shows there's a TC 157 posting for any month in the year prior to the tax period of the unpostable the tax period on the Form 5578 is between 12 and 18 months in the future, Close the unpostable with URC 8 to Rejects. Edit the correct tax period from Master File. Prepare Form 13271. Annotate in remarks for Rejects suspend as an early filed until 12 months prior to the tax period ending. Research shows there's a TC 157 posted for any month in the prior year the tax period on the Form 5578 is 18 months or more in the future, Correspond for a correct year ending. If the filer responds with a tax period 12 months or less in the future, close the unpostable with URC 6 to the correct tax period. If reply indicates the tax period on the Form 5578 is correct. URC 8 to Rejects. Prepare Form 13271. Annotate in remarks for Rejects to void the DLN and return the Form 5578 to the taxpayer telling them to file when the return is due. If no reply, close the unpostable with URC 8 to Rejects. Prepare Form 13271. Annotate in remarks for Rejects to cancel the DLN.

# UPC 307 UP is a TC 590 cc 014

3.12.278.16.2.2 (01-01-2022) UPC 307 UP is a TC 590 cc 014 If the unpostable is a TC 590 cc 014, check the Doc. Code of the transaction. If the Doc. Code is 90, indicating the transaction was generated from the posting of the group return: Input TC 016 to correct the BMF FYM to agree with the TC 590 FYM. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. Process as follows: If Then The Doc. Code is 49, indicating the transaction was manually input Research for the GEN of the organization. Use CC EOGEN to determine the FYM of the group return. The TC 590 FYM agrees with the group return FYM Input TC 016 to correct the BMF FYM to agree with the TC 590 FYM. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. The TC 590 FYM does not agree with the group return FYM Input TC 016 to correct the BMF FYM to agree with the parent FYM. Close the unpostable with URC 8, request Rejects change the FYM to agree with the parent FYM and cycle to post after the TC 016.

# UPC 307 UP is a TC 150

3.12.278.16.2.3 (01-01-2022) UPC 307 UP is a TC 150 If the unpostable is a TC 150, research CC BMFOL, EUP and OLSEIN to determine the organization's previous filing pattern and intent. If Then The organization was filing using the same FYM as on the unpostable, yet the FYM on the BMF is different Input TC 016 to correct the BMF FYM. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. If the organization is filing an FYM on the unpostable which is different from the BMF, check CC BMFOLI, EUP and OLSEIN to determine the filing pattern there's no lapse in filing history and no indication the return is for a short period Close the unpostable with URC 6 to change the FYM on the unpostable to agree with the BMF FYM. If the organization is filing an FYM on the unpostable which is different from the BMF, check CC BMFOLI, EUP and OLSEIN to determine the filing pattern and if there's a lapse of one year or more in filing history Input TC 016 to correct the BMF FYM to match the unpostable FYM. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. The organization was filing using the same FYM as on the unpostable and the unpostable is for a short period Input TC 016 to correct the BMF FYM to match the unpostable FYM Close with the appropriate URC. Cycle delay to allow the TC 016 to post The organization's filing pattern doesn't indicate a preference Close the unpostable with URC 6 to change the FYM on the unpostable to agree with the BMF FYM. If the unpostable is a final return and the FY doesn't match Master File, use CC ENREQ with TC 016 Doc. Code 63 to change the FY to agree with the FY on the return. If "Rev. Proc. 85-58" is annotated on the return, process as follows: If Then The organization is exempt under 501(a), 501(c), or 501(d) and has not changed its tax year any time during the last 10 calendar years Rev. Proc. 85-58 does apply and the organization doesn't have to file a Form 1128. Input TC 016 Doc. Code 80 to correct the BMF FYM. Close the unpostable with the appropriate URC and cycle to post after the TC 016. The organization is exempt under Sections 521, 526, 527 or 528 Rev. Proc. 85-58 does not apply. Contact the organization and correct the unpostable according to their response. If the organization doesn't reply, close the unpostable with URC 8 and request Rejects change the FYM on the unpostable to agree with the BMF FYM. The organization is exempt under IRC 401(a) Rev. Proc. 85-58 does not apply. Contact the organization and correct the unpostable according to their response. If the organization doesn't reply, close the unpostable with URC 6 with an FYM of 12. The organization is a parent or subordinate of a group See Rev. Proc. 76-10 below. Revenue Procedure 76-10 applies to parent organizations who apply for a change in tax year on a group basis. Rev. Proc. 76-10 does not apply if the organization: Has unrelated business taxable income that doesn't meet the conditions of section 3.03 of Rev. Proc. 76-9. Is a private foundation defined in IRC 509(a) Is a farmers' cooperative exempt under IRC 521 If "Rev. Proc. 76-10" is annotated on the return, process as follows: Input TC 016 Doc. Code 81 to change the FYM on all the subordinates. Close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 307 UP is a TC 460 or TC 620

3.12.278.16.2.4 (01-01-2022) UPC 307 UP is a TC 460 or TC 620 If the unpostable is a TC 460 or 620, research CC INOLE, CC BMFOL, EUP or OLSEIN to determine the FYM. Look on the extension to determine if the extension is denied or approved by Code & Edit. If Code & Edit edited a Notice Code "2," in the top middle portion of Form 8868, the extension was denied. If Notice Code "1" is edited, the extension was approved. Determine if FYM is correct. : Input TC 016 to correct FYM if needed. URC 8 to correct Notice code if appropriate. If Notice code is correct, use URC 0 or 6 to close the unpostable to match the FYM with the BMF. Cycle to post after the TC 016 if the FYM on the BMF is changed. If a TC 150 is posted, and the extension was filed timely according to the due date of the return, Notice code should be 1 for the extension. If a TC 150 is posted, and the extension was filed late according to the due date of the return, Notice code should be 2 for the extension.

# UPC 307 Short Period Returns

3.12.278.16.2.5 (01-01-2022) UPC 307 Short Period Returns If the unpostable is for a short period (less than 12 months): If Then The return is marked "Final" but Condition Code F is not on the return Close the unpostable with URC 6 and add the Condition Code F to the record. Note: If the CCC field is full, close the unpostable with URC 8 to have the F Code added to the record. The return indicates a change in accounting period and the unpostable is a Form 990 and the BMF FRC is 990–02 Input TC 016 to correct the BMF FYM to agree with the return. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. The return indicates a change in accounting period and all other cases require proof of change in accounting period Follow procedures in IRM 3.12.278.16.2.6, UPC 307 Change in Accounting Period.

# UPC 307 Change in Accounting Period

3.12.278.16.2.6 (01-01-2022) UPC 307 Change in Accounting Period Research for an approved Form 1128 (TC 053) indicating a change in accounting period. Process as follows: Note: Assume Forms 990, 990-PF and 990-T filers are changing their accounting period under Revenue Procedure (Rev. Proc.) 85–58 and follow the instructions in IRM 3.12.278.16.2.7, UPC 307 Short Period Returns and Extensions. Whenever changing the BMF FYM, be sure to transfer any prepaid credits to the new module. If Then A TC 053 is on the account Request the Form 1128 from Files, using the TC 053 DLN. Contact the organization and request an explanation for the discrepancy in their accounting period using letter 3916C. A Form 1128 is received and the period on the Form 1128 agrees with the unpostable return Input TC 016 using CC EOREQ or CC ENREQ to correct the tax period on the Master File. Close with the appropriate URC. Cycle delay to allow the TC 016 to post. A Form 1128 is received and the period on the Form 1128 does not agree with the unpostable return Contact the organization, request an explanation for the discrepancy in their accounting period, and correct the unpostable according to their reply. A Form 1128 isn't received and there's no reply from the taxpayer For taxable returns, close the unpostable with URC 8 and change the unpostable FYM to agree with the BMF FYM. For nontaxable returns, close the unpostable with URC 6 and cycle to post after the TC 016. If the TC 053 is not on the account and the return is not a 990, 990-PF or 990-T, contact the organization and request an explanation for the discrepancy in their accounting period. If Then The organization responds with the appropriate evidence (previously approved Form 1128, etc.) Input TC 053 using CC BRCHG to correct the tax period on the BMF. Close the unpostable with the appropriate URC and cycle to post after the TC 053. The organization responds the change is being made under IR Regulation 1.44 and the unpostable is a return Input TC 053 using CC BRCHG to change the BMF FYM. Close the unpostable with URC 8, request Rejects add the audit code 3 and condition code Y to the record and cycle to post after the TC 053. The organization responds it has complied with Rev. Proc. 76–10 or 85–58 in the past Input TC 016 using CC EOREQ to correct the tax period on the BMF. Close the unpostable with URC 0 and cycle to post after the TC 016. The organization responds it now qualifies for a change in accounting period under Rev. Proc. 85–58 See IRM 3.12.278.16.2.7, UPC 307 Short Period Returns and Extensions. No response or the organization doesn't provide adequate evidence For taxable returns, close the unpostable with URC 8 and change the unpostable FYM to agree with the BMF FYM. For nontaxable returns, close the unpostable with the appropriate URC.

# UPC 307 Short Period Returns and Extensions

3.12.278.16.2.7 (01-01-2022) UPC 307 Short Period Returns and Extensions See IRM 3.12.278.16.2.3 paragraphs 3, 4 & 5, for Rev. Proc. 85-58 and 76-10 criteria. Process short period returns as follows: If Then Rev. Proc 85-58 or 76-10 criteria is met Input TC 016 using CC EOREQ or CC ENREQ to change the FYM. Close the unpostable with URC 0 and cycle to post after the TC 016. Rev. Proc 85-58 or 76-10 criteria is not met Close the unpostable with URC 8 to cancel the DLN. Inform the organization the change is not allowed using the appropriate letter. Process short period extensions as follows: Input TC 016 to correct FYM if needed. URC 8 to correct Notice code if appropriate. If Notice code is correct, Use URC 0 or 6 to close Unpostable to match the FYM with the BMF. Cycle to post after the TC 016 if the FYM on the BMF is changed. If Code & Edit edited a Notice Code 2, in the top middle portion of Form 8868, the extension was denied. If Notice Code 1 is edited, the extension was approved. To input a TC 460: Access CC ENMOD with EIN Access CC REQ77 with EIN, MFT 00, Tax Period 000000, Name Control From the CC FRM77 screen, input: TC>460 EXTENSION-DT>04-01-2010 DLN-CD>(See Note) Note: For MFT 34, input DLN Code 20 if approved or 25 if disapproved. For all other MFTs, leave the DLN Code blank if approved or 000 if disapproved. REMARKS

# UPC 308 Employment Code/FR Mismatch

3.12.278.17 (07-17-2025) UPC 308 Employment Code/FR Mismatch RC 3 - Form 8872 (MFT 49) input on an odd numbered year and tax period on the Form 8872 is other than YYYY06 or YYYY12 or Form 8872 is filed in an even numbered year and tax period month = 01, 02, 04, 05, 07, 08, 10 or 11. Note: Exception: tax period month is 01 and filer type indicator = 01 or 05. RC 4 - Any return (TC 150) input to Form 940 tax module (MFT 10) and the entity Employment Code equals (G) "7" . RC 5 - Any transaction except: TC 370 (Doc. Code 51); and TC 650 (Doc. Code 97, 19 (EFTPS)), input to establish a MFT 10 tax module with alpha employment code and number 1 equivalent (W) "3" , (C) "8" , (F) "6" , or (T) "1" . The following transaction codes can establish a tax module and will unpost if the MFT is 10: TC 150 return TC 610 through 670 payments TC 700, 710 generated from prior tax period credit transfer TC 840 manual refund TC 611 reversal of TC 610 TC 520 cc 085-088, 089 (bankruptcy) and cc 081 (bankruptcy) TC 370 account transfer in TC 474 return pending TC 59X taxpayer reply transaction TC 930 push code transaction TC 940 Strike Force TC 941 Intelligence Active TC 960 Central Authorization Note: This check will be bypassed on a corrected UPC 308 RC 5 with EC W. RC 7 - Any MFT 34, TC 150, with a dollar amount greater than zero on the "Credit for small employer health insurance premiums" line (per the table below) and the EO status is other than 01, 02, 06, 07, 10, 11, 21, 24, 25, 30, 31, 40 or 42. Form 990-T line number Form 990-T tax year Part III, line 6f 2020 & subsequent 51f 2019 50f 2018 45f 2017 and 2016 44f 2015 and prior RC 8 - Any MFT 01 TC 150, Doc. Code 35/36/41, with Condition Code "T" if the entity Employment Code is F and the 941 Filing Requirement Code is 00/01/02/03/04/06/07/11/12/13/14/41. RC 9 - Any transaction input to establish an MFT 10 tax module, except TC 650 (Doc. Code 97), if: the entity EC is zero, the entity EO status is 01–19, and the subsection code is 03/50/60/70. Programming was added to restrict the input of employment codes A, F, G, Q & T to employees in the Federal, State and Local Governments / Employment Tax (FSL/ET) function. Send cases that need input of those restricted government employment codes to FSL/ET for input. Perform all needed actions except the input of the employment code, then send a request to add the appropriate employment code to FSL/ET Section 218 Coordinator via EEFax (855)753-4238.

# UPC 308 Resolution All RC - Unpostables

3.12.278.17.1 (01-01-2022) UPC 308 Resolution All RC - Unpostables UPC 308 cases with MFTs 33, 34, 36, 37, 44, 46, 60 or 67 are assigned to B3 category by the GUF system. EO UPC 308 RC 9 with MFT 10 are assigned to B3 category as well.

# UPC 308 RC 3 Resolution

3.12.278.17.2 (01-01-2022) UPC 308 RC 3 Resolution Form 8872 is required to be filed monthly, quarterly, or semi annually dependant on the year. Even numbered years (i.e. 2006, 2008) must file quarterly or monthly. Odd numbered year (i.e. 2007, 2009) must file semi annually or monthly. For returns with a tax period for an even numbered year (i.e. 2008) check CC BMFOLI if filing a quarterly or monthly return and then take the following actions: If Then Research indicates the Form 8872 was filed each month or on a quarterly basis Close the unpostable with URC 0. Note: The unpostable condition will by-pass the check. Research indicates the organization is filing semi-annually Close the unpostable with URC 0. The organization will automatically be issued a CP 249B notifying them of a late filed Form 8872. Check CC BMFOLI to determine if the organization is filing a semi-annual or monthly return. For returns with a tax period for an odd numbered year (i.e. 2009) take the following actions: If Then Research indicates the Form 8872 was filed semi-annually or monthly Close the unpostable with URC 0. Note: The unpostable will by-pass the check. Research indicates the organization is filing quarterly Close the unpostable with URC 0. The organization will automatically be issued a CP 249B notifying them of a late filed Form 8872.

# UPC 308 RC 4 Resolution

3.12.278.17.3 (01-01-2022) UPC 308 RC 4 Resolution "Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them their Form 940 was received but they are not required to file. Verify the employment code is correct; see IRM 3.13.12.6.28, Employment Code, for assigning employment codes. If the employment code is correct and if the BMF has a Form 940 FRC, use CC ENREQ/BNCHG with TC 016 and delete the Form 940 FR. Research for the tax period on the unpostable return. Determine if a manual refund is necessary. If a refund is necessary, close the unpostable and send to the information to Rejects for refund to be issued. Note: If the refund is for an employment code F, refer to the instructions in IRM 3.13.12.20.5, CP 172, If/Then chart prior to sending to Rejects. Prepare a Form 13271 for routing to Rejects. Annotate the DLN should be canceled because the taxpayer is not required to file Form 940. Correct the unpostable with CC UPRES and URC 8. Send 858C letter unless one has been sent for the same MFT and tax period. If the employment code is not correct: Contact FSLG to remove the employment code by e-mailing the request to tege.fsl.cpm@irs.gov or EEFAX to 855-243-4014. Add the Form 940 filing requirement if not present on Master File. Correct the unpostable with CC UPRES and URC 0.

# UPC 308 RC 5 Resolution

3.12.278.17.4 (08-11-2022) UPC 308 RC 5 Resolution "Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them their Form 940 was received but they are not required to file. Process RC 5 as follows: Verify the employment code in IRM 3.13.12.6.28, Employment Code. To avoid having erroneous tax modules established for the type of employer, any transactions which will create a tax module will unpost. Verify the document's MFT was transcribed correctly. If transcribed incorrectly, correct the MFT on the unpostable. When the account is in status 97 with a Form 1120 filing requirement the employment code is not valid and the taxpayer is required to file Form 940. Remove the employment code and allow the return to post. Cycle delay as needed. Contact FSLG to remove employment codes A, F, G, Q or T by e-mailing the request to tege.fsl.cpm@irs.gov or EEFAX to 855-243-4014. Any payment TC 610, 650, 660, 670 etc. should be applied to outstanding balances beginning with the oldest tax period first before refunding. See procedures in IRM 3.13.222.57 , Unpostable Code (UPC) 308 Reason Code (RC) 5. If the unpostable is a TC 610 with a return DLN, and can be resolved without the return, follow procedures in IRM 3.13.222.57. If the return is needed to resolve the unpostable, hold the unpostable document until the unpostable TC 150 is received, then process both the payment and the return using instructions in IRM 3.12.278 and IRM 3.13.222.57. Note: Ogden Only- When closing with URC 8 for Rejects to issue a refund of any unposted payments, ensure a print of the screen indicating "Request Completed" from CCs LPAGE and UPRES and RTR (Remittance Transaction Research System) is attached to the Form 13271, Rejects Unit Routing Slip. When making any corrections to the CC UPRES print, circle out what is not needed and underline the Name Control, MFT, Tax period and Trace ID number in purple ink. Accounting will not refund an unposted payment without verification that correspondence was previously sent. If the unpostable is a payment and paragraph (e) above doesn't apply, follow procedures in IRM 3.13.222.57. Note: Ogden Only- When closing with URC 8, for Rejects to issue a refund of any unposted payments, ensure a print of the screen indicating"Request Completed" from CCs LPAGE and UPRES and RTR (Remittance Transaction Research System) is attached to the Form 13271. When making any corrections to the CC UPRES print, circle out what is not needed and underline the Name Control, MFT, Tax period and Trace ID number in purple ink. Accounting will not refund an unposted payment without verification that correspondence was previously sent. If the payment is not to be applied to another tax period or is to be refunded, transfer the credit per local campus procedures, and include a copy of the taxpayer correspondence and any research material. If payments are made to previous or future tax periods, apply to another tax period or initiate a manual refund as applicable. If TC 700 or TC 710, credit transfer, contact the preparer for the corrective action needed. If TC 840, manual refund, contact Accounting for the corrective action needed. Ensure the module is not a dummy account on IDRS. Research CC ENMOD/CC INOLE to verify the FRC if the second account is not on the BMF. If TC 611, reversal of TC 610, contact the preparer for the corrective action needed. If TC 520 cc 085-088, 089 (bankruptcy), or cc 081 (bankruptcy), contact Collection for corrective procedure. A TC 370 account transfer must not post just because it's a Doc. Code 51 or 52. If the employment code is correct, contact the initiator and inform them the employment code is correct, and the taxpayer doesn't owe this tax and an abatement will be required. Hold this case until the initiator responds. When the response is received, change the employment code to allow the return to post and cycle as appropriate. Close the case with URC 0. Route the case to EO Accounts to review the case for possible adjustment and abatement of taxes. Use Form 3210 to route the case to EO Accounts. If the Doc. Code 51 was prepared because of an account maintenance transcript, the money on the tax module can be refunded. After the money is refunded, input TC 591 for the tax period on the BMF. If TC 59X, check for a Form 940 FRC in the entity. If the Form 940 FRC is on the BMF, use CC ENREQ/BNCHG and delete the FRC. Use CC UPRES with URC D and void the document. If the Form 940 FRC is not on the BMF, use CC UPRES with URC D and void the document. If TC 930, 940, 941 or 960, contact the preparer for the corrective action needed. If unable to resolve with contact, void the unpostable with URC D. If the unpostable is the credit portion of a Doc. Code 34 credit transfer, apply to the account where the debit posted and route to the preparer. Close the unpostable with URC 6.

# UPC 308 RC 7 Resolution

3.12.278.17.5 (10-25-2022) UPC 308 RC 7 Resolution The Form 990-T TC 150 will unpost as 308 RC 7 if the "Credit for small employer health insurance premiums" line (per the table below) is greater than zero and the EO status is other than 01, 02, 06, 07, 10, 11, 21, 24, 25, 30, 31, 40 or 42. Form 990-T line number Form 990-T tax year Part III, line 6f 2020 & subsequent 51f 2019 50f 2018 45f 2017 and 2016 44f 2015 and prior Use the following table to correct UPC 308 RC 7: If Then The EO status is other than those listed in paragraph 1 above Research EDS and prior filings to determine the correct status. If research provides a valid status, update the account by input of a TC 016, Doc Code 80. Zero (0) code the unpostable and cycle delay to allow time for the TC 016 to post. The EO status is other than those listed in paragraph 1 above and research doesn't provide a valid status 8 code the unpostable to Rejects. Instruct Rejects to remove the credit from the appropriate line and continue processing the Form 990-T. There's no EO subsection for Forms 2009 and prior Follow instructions in number 12 of IRM 3.12.278.38.2, UPC 366 Resolution RC 1, to resolve the unpostable for Form 990–T claiming the small employer health insurance premiums. There's no EO subsection for Forms 2010 and subsequent Follow instructions in number 12 of IRM 3.12.278.38.2, UPC 366 Resolution RC 1, to resolve the unpostable for Form 990–T claiming the small employer health insurance premiums.

# UPC 308 RC 8 Resolution

3.12.278.17.6 (08-01-2024) UPC 308 RC 8 Resolution Form 941 filers who have employees on a seasonal or intermittent basis who don't have distributions every quarter can file their Form 941 on a seasonal/intermittent basis. However, at least one return must be filed every year, even if no wages or distributions were made during the year. To identify these filers, Computer Condition Code T is used. Seasonal/intermittent taxpayers who fail to check the seasonal/intermittent box on Forms 941 will be changed back to normal Form 941 filers. Federal agencies cannot file Forms 941 on a season/intermittent basis. Verify the employment code. Use the following chart to resolve UPC 308 RC 8: If And Then The unpostable is Form 941 The employment code is correct and the FRC is 01 Contact FSL by fax, at 855-243-4014, requesting they update the Form 941 FRC to 02 due to the FSL EC on the account. Once the FRC has been updated, close the unpostable with URC 8 requesting rejects remove the computer condition code T and re-input the document. The unpostable is Form 941 The employment code is correct and the FRC is 02 Close the unpostable with URC 8 requesting rejects remove the computer condition code T and re-input the document. The unpostable is Form 941 It can't be determined if the employment code is correct or not Contact FSL by fax, at 855-243-4014, requesting verification of the FSL employment code and if it's correct to update the Form 941 FRC to 02 and if it's not correct to remove/update the FSL employment code. If the employment code is correct and the FRC has been updated to 02, close the unpostable with URC 8 requesting rejects remove the computer condition code T and re-input the document. If the employment code was incorrect and has been removed/updated, close the unpostable with URC 0 to post the return.

# UPC 308 Resolution RC 9

3.12.278.17.7 (01-01-2022) UPC 308 Resolution RC 9 "Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them Form 940 was received but they are not required to file. Verify the unpostable entity is the same as the BMF. If Then The entities are not the same Process as a UPC 301 or UPC 303 case. The entities are the same Continue processing below. If the unpostable is Form 940 (TC 150), research to verify the subsection 03, 50, 60, or 70 is correct and update the Employment Code to W with CC ENREQ/BNCHG. Research for outstanding balances. If outstanding balances are found, print CC BMFOLI and send to Rejects. If no outstanding balances are located, send to Rejects for a manual refund. Notify the taxpayer the Form 940 should be not be filed using letter 858C. Close the unpostable with URC 8 requesting Rejects cancel the DLN because the taxpayer is not required to file Form 940. If the unpostable is a payment other than an RPS TC 610, research the BMF for any open modules with a balance due. If Then There is a balance due module(s) Apply the payment to the module(s). Notify the organization they are not liable for the Form 940 and inform them of the application of the money using 3997C letter. There are no debit balance modules Initiate a manual refund of the unpostable payments per local procedures. Contact the taxpayer and inform them they don't have to file Form 940 using 3997C letter. If the unpostable is an RPS TC 610: Research for the TC 150, which should also be unpostable Note: If TC 150 is not unpostable, resolve the TC 610 if possible without waiting for the TC 150 to post . Notify the organization they are not liable for Form 940 using 858C letter. Close both unpostables with URC 8 and request Rejects cancel the DLNs. Eight code the money to Unidentified if there are no other open modules for the organization by completing Form 3244, attach a copy of the appropriate CC TXMOD, URC 8 the unpostable TC 610 to Rejects indicating the organization is not liable for the money. Attach the Form 3244 to the Form 13271 which is sent to Rejects. If TC 59X, check for a Form 940 FRC in the entity. If the Form 940 FRC is on the BMF, use CC ENREQ/BNCHG and delete the FRC. Use CC UPRES with URC D and void the document. If the Form 940 FRC is not on the BMF, use CC UPRES with URC D and void the document. If the unpostable is the credit portion of a Doc. Code 34 credit transfer, apply to the account where the debit posted and route to the preparer. Close the unpostable with URC 6. Input TC 016 and add Employment Code W to the account.

# UPC 311 - Form 8038-GC

3.12.278.18 (01-01-2022) UPC 311 - Form 8038-GC RC 1 Reason Code 1 occurs when an input transaction coded other than TC 370 (Doc Code 51) with secondary TC 402 attempts to post to a tax module whose status is 29 (Account Transferred Out of MF).

# UPC 311 Resolution

3.12.278.18.1 (08-01-2024) UPC 311 Resolution - The following table provides instructions for resolving UPC 311 RC 1: If Then The unpostable isn't addressing the correct module Close the unpostable with URC 6, 8 or 1, as appropriate. The unpostable is addressing the correct module Research for a posted or pending TC 402: If there's a TC 402, close the unpostable with URC 0 and cycle to post after the 402 (if necessary). If there's not a TC 402, close the unpostable with URC 2 (back to the originator) or URC 8 (renumber to NMF, if applicable).

# UPC 313 - No Related Transaction

3.12.278.19 (01-01-2022) UPC 313 - No Related Transaction RC 1 - An input transaction failed to find its related transaction posted to the tax module of the same MFT code and tax period. The Exempt Organization related transactions are shown below: TC 023 attempting to post and there's no open TC 024 in the entity module. TC 071/072 attempting to post and there's no open TC 070 in the entity module. TC 073 attempting to post and there's no open TC 071 in the entity module. TC 073 unpostables are automatically closed by GUF using URC D. TC 081 attempting to post and there's no TC 080 in the entity module. RC 8 - Any MFT 67 TC 290 with Civil Penalty Reference Number 689, unless there's a previously posted TC 6XX for an equal amount.

# UPC 313 Resolution - Unpostables

3.12.278.19.1 (01-01-2022) UPC 313 Resolution - Unpostables UPC 313 RC 1 cases referenced in IRM 3.12.278.19, UPC 313 - No Related Transactions, are assigned to B3 category by GUF. All RC 8 cases will be closed with URC 2 and routed back to the preparer.

# UPC 313 Resolution

3.12.278.19.2 (01-01-2022) UPC 313 Resolution If the unpostable is a TC 023, check the Form 5768 to see if the proper transaction code was input. If Then Line 1 of Form 5768 is filled out The transaction code should be a TC 024. Close the unpostable with URC 6. If unable, close the unpostable with URC 8 and request Rejects correct the TC. The transaction code TC 023 is correct and no prior TC 024 Notify the organization, using letter 3905C, the lobby election reversal cannot be processed since there's no record of the original election to lobby. Black out the DLN on return and circle out date stamp. Send the Form 5768 back to the organization with the 3905C letter. Close the unpostable with URC D. If the unpostable is a TC 071, research UPTIN for an unpostable TC 070 for the organization. If Then The TC 070 for the organization is unpostable Check to see if it's assigned. The unpostable TC 070 is unassigned Have it assigned to you. Resolve both unpostables to post the TC 070 followed by the TC 071. The unpostable TC 070 is already assigned Coordinate the resolution of both cases with the assigned tax examiner. There is no TC 070 Notify the organization the reversal of exemption from Social Security taxes can not be made since there's no record of the original exemption. Close the unpostable with URC D and destroy the form per local campus procedures. If the unpostable is a TC 072, research CC UPTIN for an unpostable TC 070 for the organization. If Then The TC 070 for the organization is unpostable Check to see if it's assigned. The TC 070 unpostable is unassigned Have it assigned to you. Resolve both unpostables to post the TC 070 followed by the TC 072. The TC 070 unpostable is already assigned Coordinate the resolution of both cases with the assigned tax examiner. There is no TC 070 Close the unpostable with URC D. If the unpostable is a TC 081 and there's no TC 080 (denial): Notify the organization the reversal of a denial of exemption from Social Security taxes can not be made since there's no record of the denial. Close the unpostable with URC D and destroy the form per local campus procedures.

# UPC 316 Date/Money Amount Mismatch

3.12.278.20 (01-01-2022) UPC 316 Date/Money Amount Mismatch If any Unpostable 316 is received by EO Unpostable Control, reassign it to the originator.

# UPC 317 Inconsistent Extension Transactions

3.12.278.21 (01-01-2022) UPC 317 Inconsistent Extension Transactions This unpostable condition occurs when there's an inconsistent Extension Transaction. This unpostable occurs when a TC 620 attempts to post to a tax module and the extension date of the TC 620 is not equal to or greater than the due date of the return as extended or: The group return box was checked in Part I of Form 8868 in error.

# UPC 317 Resolution - Unpostables

3.12.278.21.1 (01-01-2022) UPC 317 Resolution - Unpostables Determine if the extension date was input correctly. If not input incorrectly, close with URC D. Input TC 460 with correct date. If module contains a TC 160, prepare Form 3465 to Accounts Management requesting abatement of penalty. If input correctly and posted TC 620/460 has a later extension date, close with URC D. When the group return box was checked in error, Input URC D to delete the unpostable TC 460 and input a new TC 460 with the correct extended due date.

# UPC 323 Duplicate Transactions

3.12.278.22 (01-01-2022) UPC 323 Duplicate Transactions RC 2 - A TC 024 attempts to post to an entity which contains an unreversed TC 024. RC 3 - A TC 070 attempts to post to an entity, and An unreversed TC 070 is already posted, or A TC 071 is posted cycle 8440 or subsequent.

# UPC 323 Resolution - Unpostables

3.12.278.22.1 (01-01-2022) UPC 323 Resolution - Unpostables All UPC 323 RC 2 and RC 3 cases referenced in IRM 3.12.278.22, UPC 323 Duplicate Transactions, are assigned by GUF to B3 category.

# UPC 323 Resolution RC 2

3.12.278.22.2 (01-01-2022) UPC 323 Resolution RC 2 Check the Form 5768 to see if the proper transaction code was input. If Then Line 1 is filled out The transaction code should be a TC 024. Line 2 is filled out The transaction code should be a TC 023. If the transaction code should be a TC 023, close the unpostable with URC 8 and request Rejects correct the transaction code. If the TC 024 is correct: Notify the organization this is the second election received and their Form 5768 can not be processed using a 3905C letter. Include the Form 5768 with the letter. Blackout the DLN and circle out the date stamp on Form 5768. Close the unpostable with URC D.

# UPC 323 Resolution RC 3

3.12.278.22.3 (01-01-2022) UPC 323 Resolution RC 3 Request the Form 8274 source document folder from Files. Verify the entity on the Form 8274 matches the BMF.

# UPC 323 Entities Do Not Match

3.12.278.22.3.1 (01-01-2022) UPC 323 Entities Do Not Match If the entities don't match, research for another EIN. If another EIN is found: If Then Another EIN for the Form 8274 organization is found Check to see if there's an unreversed TC 070 or a TC 070/071 combination already posted to the entity. There's a TC 070 posted Perfect the Form 8274 with the correct EIN. Check CC BMFOLI for MFT 01 filings. If there are MFT 01 filings, check CC BRTVU to determine if the organization was paying FICA and Medicare for 3 consecutive quarters. If so, they have reversed their exemption from Social Security and Medicare taxes. Input TC 071 with an effective date determined from CC BRTVU research. If 10 years has past since the reversal of exemption, another election (TC 070) can be posted. Close the unpostable with URC D and place the Form(s) 8274 back in the source document folder and return the folder to Files. There's a TC 070/071 posted Perfect the Form 8274 with the correct EIN. Notify the organization of their correct EIN and their Form 8274 can not be processed because their exemption has already been reversed. Close the unpostable with URC D and place the Form(s) 8274 back in the source document folder and return the folder to Files. If another EIN for the organization can't be found: Use CC ESIGN to assign a new EIN to the organization. Perfect the Form 8274 with the new EIN. Close the unpostable with URC 6 with the new EIN.

# UPC 323 Entities Match

3.12.278.22.3.2 (01-01-2022) UPC 323 Entities Match If the entities match and there's a TC 070 already posted: Correspond with the organization, letting them know an election is already in place and furnish the election date. Close the unpostable with URC D. Place the Form 8274 back in the source document folder and return the folder to Files. If the entities match and there's both a TC 070 and a TC 071 posted: Correspond with the organization letting them know the election has already been reversed. Close the unpostable with URC D. Place the Form(s) 8274 back in the source document folder and return the folder to Files.

# UPC 324 Magnetic Tape Code

3.12.278.23 (01-01-2022) UPC 324 Magnetic Tape Code RC 2 - An input transaction attempts to set the Form 940 indicator of the Magnetic Tape Code (MTC) and any of the following conditions exist: The entity Employment Code is T, W, F, G, or C; or The entity EO status is 01–19 and the current subsection code is 03/50/60/70; or The Form 940 FRC is 07.

# UPC 324 Resolution - Unpostables

3.12.278.23.1 (01-01-2022) UPC 324 Resolution - Unpostables All EO UPC 324 cases are assigned to B3 category by the GUF system.

# UPC 324 Resolution

3.12.278.23.2 (01-01-2022) UPC 324 Resolution The MAG-TAPE/FTD-CD on CC ENMOD and the "MTC" on CC ACTRA and hard copy transcripts indicate which return is being filed on magnetic tape. The Magnetic Tape Codes are as follows: Code Definition 0/blank No returns filed on magnetic tape 1 Form 941 filed on magnetic tape 2 Form 940 filed on magnetic tape 3 Forms 941 and 940 filed on magnetic tape Research to determine if the employment code, EO status and subsection code, or Form 940 filing requirement is correct. If Then The employment code, EO status and subsection code, or Form 940 filing requirement is correct and the unpostable is a Doc. Code 63 Close the unpostable with URC D. Determine if the correct Mag. Tape Code was input. If an incorrect code was input, use CC ENREQ/BNCHG to input the correct Mag. Tape Code. No action is needed if the correct code was input. The employment code, EO status and subsection code, or Form 940 filing requirement is correct and the unpostable is a TC 960 or 962 Close the unpostable with URC 2 back to the originator. The employment code, EO status and subsection code, or Form 940 filing requirement is incorrect Input TC 016 using CC ENREQ/BNCHG or CC EOREQ/EOCHG, as appropriate, to correct the BMF. Close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 329 Filing Requirement Mismatch

3.12.278.24 (01-01-2022) UPC 329 Filing Requirement Mismatch RC 1 - An input transaction attempting to update the filing requirements or create a tax module which is inconsistent with the current filing requirements. RC 2 - An input transaction meeting the RC 1 criteria and the entity contains an EO section with a current EO status of 22, 41, 70-72.

# UPC 329 Resolution RC 1 & 2 - Unpostables

3.12.278.24.1 (01-01-2022) UPC 329 Resolution RC 1 & 2 - Unpostables All UPC 329 RC 1 cases for TC 150, TC 157 and TC 620/460 (EO MFTs) are assigned by GUF to B3 category. All UPC 329 RC 2 cases for TC 150, TC 157, and TC 620/460 (EO MFTs) are assigned by GUF to B3 category.

# UPC 329 Resolution RC 1 & 2 General Instructions

3.12.278.24.2 (05-08-2025) UPC 329 Resolution RC 1 & 2 General Instructions These instructions are general in nature. Specific instructions can be found in subsequent UPC 329 sections. Counsel approved sending back incomplete or incorrect 990 series EO returns (i.e., a Form 990 is filed, but the organization has a Form 990-PF filing requirement) to the filer. These returns should be identified and returned by the Code and Edit function; however, some may be processed and will unpost. The incomplete or incorrect returns should be returned to the filer with an explanation for the rejection and that no further processing will be completed. Always perform complete research. See IRM 3.12.278.6 for research procedures. If an original return has posted on Master File, which matches exactly with the unpostable return (creating a duplicate filing), close the unpostable with URC 8 requesting rejects cancel the DLN and associate with the posted return (if the paper return is received). All 990 series returns are required to be electronically filed (beginning on or after July 2, 2019 for Forms 990 and 990-PF; for tax years ending July 31, 2021 and later for Form 990-EZ, and as of February 1, 2021 for Form 990-T). Organizations can only electronically file the current and prior two years. Paper returns must be filed for tax years that can't be electronically filed. If a paper return is received for a year it should be electronically filed, it should be sent back to the filer explaining they must electronically file. Exception: If a paper return is received with "Retroactive Reinstatement" written across the top of the return, and the EO status is 97, this indicates the organization has submitted an application for reinstatement of their tax-exempt status and should be processed. When a paper return is received with "Retroactive Reinstatement" written across the top of the return, and the EO status is 97, research EDS to determine if a recent application has been filed: If And Then An application was received and there's a favorable determination the filing requirement matches the unpostable return Update the EO section per EDS. Note: Determine if a TC 590 020 has been input on one of the two prior tax years (on a BMF or EO MFT). If there's no TC 590020, input one, using CC FRM49, on one of the prior two tax years, to prevent the account from revoking again. Input a 1 cycle delay on the action to update the EO section to allow the TC 590020 to post first. Close the unpostable with URC 0 and cycle delay of 1. Note: Input a 2 cycle delay if inputting a TC 590020 and updating the EO section. An application was received and a there's a favorable determination the filing requirement doesn't match the unpostable return Send the paper return back to the organization telling them they filed the incorrect return and are required to file the return stated on their determination letter. Close the unpostable with URC 8 requesting rejects cancel the DLN. An application was received but no determination has been made Remove the BMF filing requirement, if necessary. Close the unpostable with URC 0 to post the return, regardless of what type of return is filed (with a cycle delay if needed). No application was received Remove the BMF filing requirement, if necessary. Close the unpostable with URC 0 to post the return, regardless of what type of return is filed (with a cycle delay if needed). UPC 329 resolution instructions may require the input of a TC 022; however, certain freeze codes prevent a TC 022 from posting and need to be resolved prior to input. If possible, update to a good status without input of a TC 022. If there's a -T freeze on any account OR an EO account (MFT 34/37/44/50/67) contains one or more of the following freeze codes: -A, E-, -F, J-, -J, -L, N-, O-, P-, -R, -S, T-, -U, -V, W-, -W, X-, -Y, -Z, don't input a TC 022 as it will unpost as a UPC 359. Note: A TC 022 can't be input on a parent organization (affiliation code 6 or 8), it will always go unpostable. If a freeze code prevents the input of a TC 022, give the case to the manager or lead to elevate to the Submission Processing P&A analyst with oversight of the EO Unpostable process to resolve the freeze code condition. Suspend the case until the freeze code(s) are resolved and a TC 022 can be input. If the entity on the unposted return and the BMF entity, on IDRS, are the same, research CCs INOLE, ENMOD and EDS to determine if the BMF or the unpostable filing requirement is correct. If Then The return filed is an 1120 and the account on IDRS shows they are ruled as a 501(c)(12) or 501(c)(15) Add 1120 filing requirements using CC ENREQ/BNCHG, Doc Code 63, FYM and 1120-01 FR for 501(c)(12) and 1120-04 FR for 501(c)(15). Note: 1120 and 990 FR are compatible if the organization is ruled as a 501(c)(12) or 501(c)(15) organization. The return is a Form 1120S Update EO status to 20, if necessary, and route to BMF unpostables to correspond for a Form 2553. The unpostable is a Form 1120 or 1041 and another EIN is not found: Research to determine if the Form 1120 or 1041 is a final return that should post, but the EO section was added/updated before the final return posted. If the final return needs to post, update the EO section to status 20 and post the final return. Once posted, update the EO section back to a good status, cycle delay as appropriate. If the Form 1120 or 1041 is a zero return and an EO return is already posted for the same tax period, close the unpostable with URC 8 requesting rejects cancel the DLN. If the EO status is 36, remove the EO submodule with a TC 022 and add the filing requirement necessary to post the unpostable return. If the EO status is other than 36, update the EO status to 20 and add the correct filing requirements as necessary for the unpostable return. For Form 1041, add the filing requirement with cycle delay of 1 and close the unpostable with URC 0, cycle delay as appropriate to post after the TC 016. For Form 1120-POL, add the 1120>09 filing requirement. Close the unpostable with URC 0 and the appropriate cycle delay. The unpostable is a Form 1120-H with an official exemption Research for another EIN. If another EIN is located, close the unpostable with URC 6 to that EIN. Send the appropriate letter informing the organization of the correct EIN to use when filing the Form 1120-H. If unable to locate another EIN, update the EO section with a TC 016, Doc code 80, definer code B to update the EO status to 20. Input TC 016 using CC ENREQ/BNCHG, Doc code 63, cycle delay as appropriate, FYM and 1120-10 to add the Form 1120-H filing requirement. Use appropriate URC to close the unpostable and cycle to post after both TC 016s. Send the appropriate letter explaining our records show they are recognized as a tax-exempt organization and should be filing the appropriate Form 990 return. Update the EO section back to status 01 with a TC 016 Doc code 80, cycle delay as appropriate and remove 1120-H filing requirement. Note: When working BMF returns (i.e., 1120 series, 1041, etc.) don't update the address unless the box indicating an address change is marked. If the BMF entity and unpostable entity are not the same, research for another EIN: If Then Another EIN is found and the filing requirements are compatible per the compatibility chart below Perfect the document with the correct EIN (if available). Close the unpostable with URC 6 to the correct EIN and name control (if needed). Send the appropriate letter telling the organization what EIN our records show they should be filing under. Another EIN is found and the filing requirements aren't compatible per the compatibility chart below Use CC ESIGN to assign a new EIN. Close the unpostable with URC 6 to the correct EIN and name control (if necessary). Another EIN isn't found Use CC ESIGN to assign a new EIN. Close the unpostable with URC 6 to the correct EIN and name control (if necessary). Unpostable MFT Filing Requirement is not compatible with 01 (941) 941 (FRC = 09 or 10) (with Doc. code not equal to 51 or 52) 02 (1120) 942, 1041, 1065, 706GS(T), 1041-A, 5227, 1066 990-C/1120-C (FRC = 1 unless F1120 FRC = 07) 990-T (FRC = 1 unless F1120 FRC = 03, 04 or 09) 990-T (FRC = 2) 990-PF (FRC = 1 unless EO Entity status = 19 or 22) 990 (FRC = 03 or 07) 990 (FRC = 04, 06 or 13 unless F1120 = 09) 990 (FRC = 01 or 02 unless F 1120 = 01 and EO subsection = 12 or F1120 FRC = 03, 04 or 09) 8752 (unless F1120 FRC = 02) 05 (1041) 1120, 1065, 990-C/1120-C, 990-T, 1066, 8752 990 (FRC = 03-07) 990 (FRC 01-02 unless EO subsection = 91) 990-PF (unless EO subsection = 92) 06 (1065) 942, 1120, 1041, 1066, 990-C/1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 706GS(T) 07 (1066) 1120, 1065, 1041, 8752, 990-C/1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 942, 706GS(T) 15 (8752) 942, 1041, 1066, 990-C/1120-C, 990-T, 1041-A, 5227, 706GS(T), 1120 (FRC not equal to 02) 33 (990-C/1120-C) 942, 1041, 1065, 1066, 8752, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 942, 706GS(T), 1120 (FRC not equal to 07) if 990-C/1120-C (FRC = 1) 34 (990-T) 942, 1041, 1065, 1066, 8752, 990-C/1120-C, 1041-A, 5227, 706GS(T), 990 (FRC = 03), 990 (SS = 91), 1120 (FRC = 01, 02, 06, 07, 10, 11, or 14 - 19 36 (1041-A) 1066, 8752, 1120, 1065, 990-C/1120-C, 990-T, 990-PF, 990 37 (5227) 1120, 1065, 1066, 8752, 990-C/1120-C, 990-T, 990-PF, 990, 1041/706GS(T), (unless EO subsection = 90) 44 (990-PF) 942, 1065, 1066, 8752, 990-C/1120-C, 1041-A, 5227, 990 1120 (FRC = 01 unless EO Entity status = 19 or 22) 1120 (FRC = 02, 06, 10, 11, 14-19 1041/706GS(T) (unless EO subsection = 92) 990-T (FRC = 02) 50 (4720) 942, 1065, 1066, 8752, 990-C/1120-C 1120 (FRC = 02, 06, 07, 10 or 11) 990 (FRC = 03) 67 942, 1065, 1066, 8752, 990-C/1120-C, 1041-A, 5227, 990-PF 1120 (FRC = 02, 06, 07, 10,11,14 - 19) 1120 (FRC = 09 and SS = 15) 1041/706GS(T) (unless EO subsection = 91) 1120 (FRC = 01 unless 990 FRC = 01 or 02 and EO subsection = 12) 990-T (FRC = 02) 990-T (subsection = 91) 77 (706GS(T) 8752, 990-C/1120-C, 990-T, 1066, 1120, 1065 990 (FRC = 03, 04, 06, 07 or 13) 990 (FRC = 01 or 02 unless EO subsection = 91) 990-PF (unless EO subsection = 92) If the prior EO status code is 01 or 02 and the current EO status code is an inactive status, process as follows: If Then The current EO status code is 20, 28, 29, and the tax period on the return is prior to the current status code date Update the EO status to 01 with a TC 016 Doc Code 80, definer codes AB. Close the unpostable with URC 0 to post the return and cycle to post after the TC 016. Return the status code to its prior status with another TC 016 and delay for 3 cycles to allow posting after the TC 150. Note: If the account was in status 28, allow the TC 150 to post prior to input of the TC 016 to return it to the prior status. The GEN file doesn't recognize cycle delays and will cause an error to generate to the GEN file. The current EO status code is 21 Update the EO status code to 01 with a TC 016 Doc. Code 80, definer codes AB. Close the unpostable with URC 0 to post the return and cycle to post after the TC 016.

# UPC 329 Resolution RC 1 & 2 - Form 990/990-EZ/990-N

3.12.278.24.3 (08-01-2024) UPC 329 Resolution RC 1 & 2 - Form 990/990-EZ/990-N The tables below show the posting and compatible filing requirements for Form 990 and a quick reference chart for correction of unpostable Form 990 cases. Transaction Code Tax Class Document Code MFT FRC 150 4 09/89/90/92/93 67 01, 02, 03, 06, 07, 13 Compatible Returns FRC-01 Over $50,000 FRC-02 Under $50,000 FRC-03 Group Return FRC-06 Church FRC-07 501(c)(1) GOVT FRC-13 Religious CL Code 7 IRC 501(c), 501(e) and 501(f) 990T-01 1120-POL-9 1120L-03 1120-04 4720 990T-01 1120-POL-9 1120L-03 1120-04 4720 None 990T-01 None 990T-01 4947(a)(1) 1041 1041 There is a type of organization (TO) for 990/990-EZ determined from information on the return. If the TO is: 1 - it's a 501(c) filer 3 - it's a 4947(a) filer 9 - it's a "0" filer. This only applies to 2007 and prior versions of Form 990/990-EZ. If the organization has a Form 990 FR, SS 91 (4947(a)(1) trust) or Form 990–PF FR, SS 92, EO status 12 and files a Form 1041-A, it will unpost as a UPC 329. A legislative change was made under Sec. 6034 of the IRC to exempt a charitable trust described in IRC 4947(a)(1) from filing a Form 1041-A. Correspond with the organization explaining they are not required to file a Form 1041-A, sending the return back to the organization (if available). Close the unpostable with URC 8, requesting Rejects cancel the DLN. If the subsection on the unpostable return is or can be determined to be 29, establish the EO section with status 36. Part V lines 13a, 13b and 13c can be used to determine SS 29 since they should only be completed by 501(c)(29) organizations. These organizations must file Form 990. If the unpostable return is Form 990–EZ, reject the return explaining they need to file Form 990.

# UPC 329 UP Form 990/990-EZ & BMF Has a Form 5227 Filing Requirement

3.12.278.24.3.1 (08-01-2024) UPC 329 UP Form 990/990-EZ & BMF Has a Form 5227 Filing Requirement If a Form 990/990-EZ is filed but Master File shows a Form 5227 filing requirement, take the following actions: If Then Another EIN is found with 990 filing requirements Close the unpostable with URC 6 and post to the correct EIN. Another EIN is not found Check Form 990/990-EZ to determine if the filer is filing as a 4947(a) trust. The 4947(a) trust box on Form 990/990-EZ is checked Research EDS to determine if an application for tax-exempt status was filed: If there's a favorable determination, update per EDS. If there's no determination, change the subsection from 90 to 91, remove the Form 5227 FR and add the Form 990 FR. Close the unpostable with URC 0. Cycle to post after the TC 016. Note: If the 4947(a) box is checked, the type of organization code must be 3. The 4947(a) trust box on Form 990/990-EZ is not checked Input TC 022 to remove the EO section. Put the account in the appropriate status (see IRM 3.12.278.6.5) using TC 016 Doc Code 80. Close the unpostable with URC 0 and cycle to post after the TC 022 and TC 016. There's a Form 1041-A FRC of 1, research for last MFT 36 (1041-A) module with a TC 150 Input TC 591 cc 020 using CC FRM49 on a period ending after the last posted TC 150. See IRM 3.13.12.9.18 (8), Form 1041-A, to recall a module from retention (if needed).

# UPC 329 UP Form 990/990-EZ FR 990-04 (Form 990-BL)

3.12.278.24.3.2 (07-16-2025) UPC 329 UP Form 990/990-EZ FR 990-04 (Form 990-BL) The Form 990-BL is obsolete as of December 31, 2020. As of January 1, 2021, a black lung benefit trust will meet their reporting requirements with Form 990. If a Form 990 or 990-EZ is filed and there's a 990 FRC of 04 and the subsection code is 21, take the following steps to update the account to allow the return to post: Input a TC 022 to remove the current EO section. Note: If there are freeze codes that prevent the input of a TC 022, elevate the case to the P&A analyst to determine case resolution. Reestablish the EO section with TC 016 using the same information as the current EO section with the exception of the status code and FRC. The status code must be 36 and FRC must be 990>01. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. If a Form 990 or 990-EZ is filed and there's a 990 FRC of 04 and the subsection code is other than 21, research EDS to determine the correct subsection code. If Then EDS shows a subsection code of 01, 02, 03 (with a Type of Foundation 10–18), 05–20, 22, 23, 24, 25, 50, 60, 70 or 91 Input TC 016 Doc. Code 80, definer codes ABC to correct the EO section and add the appropriate filing requirement. Close the unpostable with URC 0 and cycle to post after the TC 016. There's no information on EDS and the subsection on the Form 990/990-EZ is 03, 04, 09, 17 or 29 Input TC 022 to remove the EO section. Reestablish the EO section with TC 016, Doc. Code 80, definer code B, status code 40 with the current year and month as the status code date and FYM. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's no information on EDS and the subsection on the Form 990/990-EZ is other than 03, 04, 09, 17 or 29 Input TC 022 to remove the EO section. Reestablish the EO section with TC 016, Doc. Code 80, definer codes AB, status code 36 with the current year and month as the status code date, classification code 1, FYM, Form 990 FR 01. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 329 UP Form 990/990-EZ - No 990/990-EZ FR

3.12.278.24.3.3 (08-01-2024) UPC 329 UP Form 990/990-EZ - No 990/990-EZ FR If there's no 990 FR, but the EO status is 01–19 and the subsection code is 01, 02, 03 (with TF 10–18), 04–20, 22–25, 50, 60, 70 or 91: Input TC 016 Doc. Code 80, definer code A to update the 990 FRC to 01. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: Remove DT-BUS-CLD or DBC if on ENMOD. If there's no BMF 990 FRC, but the EO status is 01–19 and the subsection code is blank research EDS to determine the SS: If Then The SS can be determined (from EDS or the return) Input TC 016 Doc. Code 80 to update the SS and add the appropriate filing requirement. Close the unpostable with URC 0 and cycle to post after the TC 016. The SS can't be determined from EDS or the return Determine if a list of activities is present on the return. If the list of activities is present, determine the subsection and classification code of the return by comparing the activities to the list of 501(c) definitions. Input a TC 016 Doc. Code 80 to update the EO section. Close the unpostable with URC 0 and cycle to post after the TC 016. If the list of activities isn't present, input a TC 016, Doc. Code 80, to update the EO section to SS 03 if -the foundation code is 01-18. Close the unpostable with URC 0 and cycle to post after the TC 016. If the foundation code is other than 01-18 or blank, input a TC 022 to remove the EO section. Then add an EO section back with Status 40 per IRM 3.12.278.6.5.21, EO Status Code 40, cycle delay as appropriate. If there's no BMF 990 FR, the EO status is 20–71 and there's a G Freeze on the account with a tax period prior to the final return, process as follows: Suspend the unpostable. Send a copy of the CC BMFOLI screen to EO Accounts indicating there's a freeze code on the tax period which needs resolution before the unpostable can be resolved. Monitor the account until the freeze code(s) is removed. When the freeze code is removed, update the EO status to 01 and update the FR to 990 with TC 016 Doc. Code 80, definer codes AB. Close the unpostable with URC 0 to allow the return to post. Monitor the posting of the return. When the return has posted, input a second TC 016 Doc. Code 80, definer code B to update the EO status to 20–71. If there's no Form 990 FR and the EO status is 28, research EDS for an individual ruling: If Then EDS shows a recent application but a determination hasn't been made yet Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. URC 0 to post the return and cycle to post after the TC 016. EDS shows a recent favorable determination Update the EO section per EDS. Note: You must also input the GEN number in the FRM-GRP-EXEMP-NUM field and 9999 in the NEW-GRP-EXEMP-NUM field. Note: Ensure the affiliation code is updated to 3. Close the unpostable with URC 0 and cycle to post after the TC 016. EDS shows a recent application was denied or disapproved Send a letter to the organization stating their application for tax-exempt status was denied or disapproved and they need to submit another application and that we are unable to process their return at this time. Note: For paper returns, send it back with the letter (if received with the Form 4251). Close the unpostable with URC 8, requesting rejects cancel the DLN There's no information on EDS Determine the subsection from the Form 990/990-EZ. If the subsection is 03, 04, 09, 17 or 29: Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022 Close the unpostable with URC 0 and cycle to post after the TC 016. If the subsection is other than 03, 04, 09, 17 or 29: Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 36 and the current year and month as the status date, subsection code, classification code 1 and Form 990 FR of 01 with TC 016 Doc. Code 80, definer codes AB. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. If there's no 990 FR, the EO status is 29 and the affiliation code is 6 or 8: Determine if the GEN was dissolved as part of the SGRI process or requested by the parent of the group. EO Unpostables must check the SGRI file located in EO Entity. The parent of a group exemption is required to submit information concerning their group to the IRS yearly. Prior to March 2012, if the parent fails to submit the Supplemental Group Ruling Information (SGRI) the group ruling was dissolved and the account updated to EO status 29. The parent may continue to file under an individual ruling. If the group was dissolved due to the SGRI process, and has supplied the SGRI, update the account to an individual status. Input TC 016 Doc. Code 80, definer code G, status code 01 and status date, subsection, classification code, FYM, From Gen, New Gen 9999, Affiliation code 3, 990 FR and Remarks. Close the unpostable with URC 0 after the EO status on the parent's account is 01. Once the unpostable has been closed, a TC 016 must be input to update the account to a Group exemption. To reactivate subordinates, if necessary, input TC 016, Doc. Code 80, definer code B, AF 9, status 01, status date and the From GEN. Note: Releasing the unpostable prior to an EO status of 01 on the parent account will result in a GEN file error. Note: The parent must be in status 01 with a GEN before any subordinates can be added or updated. If the organization is now filing under an individual ruling, delete all subordinates under the dissolved GEN with TC 022. Input TC 016 to update the parent account to an individual status (status code, status date, FYM, subsection, From GEN, New GEN 9999, Affiliation code 3, classification code and remarks. Update subordinate groups from dissolved GEN using status 40 if 501(c) 3, 4, 9, 170 or 29 or status 36 for all others. If there's no Form 990 FR and the EO status code is 41, 70-72: If Then There's an open case on EDS (returns and extensions) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's an approved closed case on EDS (status 01, 06 or 09) (returns and extensions) Update the EO section with TC 016 Doc. Code 80, definer codes ABC with the appropriate information from EDS. Remove the 1065/1041/1120 FR if present. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the subsection on the return is 501(c)(3), (4), (9), (17) or (29) (or cannot be determined) Update the EO status code to 99 with TC 016, Doc. Code 80, definer code B. Do not remove the 1065/1041/1120 FR if present. Close the unpostable with URC 8 requesting rejects cancel the DLN. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the subsection on the return is other than a 501(c)(3), (4), (9), (17) or (29) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 36, the current year and month as the status date, subsection stated on the return, appropriate classification code and FYM with a TC 016 Doc. Code 80, definer codes AB. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the unpostable is an extension Input the extension on MFT 02 (Form 1120) or MFT 05 (Form 1041) using CC REQ77. Close the unpostable with URC D. The account is in Status 41, the unpostable is a return, there are prior year 990 returns posted and the subsection is 03, 04, 09, 17 or 29 (or cannot be determined) Update the EO section to status 99 with a TC 016, Doc. Code 80 and definer code B. Close the unpostable with URC 8 requesting rejects cancel the DLN. The account is in Status 41, the unpostable is an extension, there are prior year 990 returns posted and the subsection is 03, 04, 09, 17 or 29 (or cannot be determined) Input the extension on MFT 02 (Form 1120) or MFT 05 (Form 1041) using CC REQ77. Close the unpostable with URC D. The account is in Status 41, the unpostable is a return or an extension, there are no prior year 990 returns posted and the subsection is 03, 04, 09, 17 or 29 (29) (or cannot be determined) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. The account is in Status 41, the unpostable is a return or extension, there are no prior year 990 returns posted, and the subsection is other than 03, 04, 09, 17 or 29 Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 36, the current year and month as the status date, subsection stated on the return, appropriate classification code and FYM, with a TC 016 Doc. Code 80, definer codes AB. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. If the return indicates the organization is an IRC 501(c)(3) and the gross receipts are $5,000 or less Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 31 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code AB and add the appropriate filing requirement. See IRM 3.13.12.6.18.19(2), EO Status Codes 30-33. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. If there's no Form 990 FR and the Line I 527 box is checked: Research CC BMFOLI for a TC 150 on MFT 47 or CC BMFOLE for a TC 971 ac 350/351. If present, establish the EO section using CC EOREQ/EOCHG, TC 016, Doc. Code 80, definer codes AB, subsection 82, classification code 1, EO status code 34/date, Form 1120-09 and 990-01 FRs. Close the unpostable with URC 0 and cycle to post after the TC 016. If no TC 971 ac 350/351 or TC 150 on MFT 47 is present, correspond using a 3710C letter telling the organization they must file a Form 8871 electronically and a Form 8453-X by paper. If they file a Form 8871 electronically, set up the EO section using CC EOREQ/EOCHG, TC 016, Doc. Code 80, definer codes AB, subsection 82, classification code 1, EO status code 34/date, Form 1120-09 and Form 990-01 FRs. Close the unpostable with URC 0 and cycle to post after the TC 016. If no reply, set up of the EO section using CC EOREQ/EOCHG, TC 016, Doc. Code 80, definer code B, status code 40/date, and FYM. If an organization files a Form 7004 extension request, research CC INOLE to determine if the organization is a Form 990 or Form 990-PF filer. If they are an exempt organization which has filed the wrong extension, close the unpostable with URC 8. Request Rejects cancel the DLN and renumber to correct MFT.

# UPC 329 UP Form 990/990-EZ – 4947(a)(1) Box Checked

3.12.278.24.3.4 (01-01-2022) UPC 329 UP Form 990/990-EZ – 4947(a)(1) Box Checked If an organization filed a Form 990/990-EZ with the 4947(a)(1) box checked: Correspond with the organization explaining only non-exempt charitable trusts which are classified as a public charity under IRC 509(a) of the Internal Revenue Code are entitled to file a Form 990/990-EZ. Request a determination letter classifying the non-exempt charitable trust as a public charity. If the organization responds with a letter of determination, input a TC 016 to update to status 12, and close the unpostable after the 016 with URC 0. If the organization doesn't respond, input TC 016 to update to status 40, and close the unpostable after the 016 with URC 0.

# UPC 329 UP Form 990 - GEN

3.12.278.24.3.5 (01-01-2022) UPC 329 UP Form 990 - GEN If the Form 990 has a GEN on line Hc and no EO subsection on IDRS: Check to see if the filer is included in the group ruling. If the filer is included in the group ruling, input TC 016 Doc. Code 80, definer codes ABC to add the EO section and remove the Form 1120 FRC. Close the unpostable with URC 0 and cycle delay 3 cycles to post after the TC 016. If the filer is not included in the group ruling and the subsection is 501(c)(3), (4), (9), (17) or (29) put the account in status 40. Input a TC 016, Doc Code 80, definer code B. URC 0 the unpostable. Cycle delay to ensure the unpostable posts after the TC 016. If the filer is not included in the group ruling and the subsection is other than 501(c)(3), (4), (9), (17) or (29) put the account in status 36. Input a TC 016, Doc. Code 80, definer codes AB, FYM and 990 filing requirements. URC 0 the unpostable. Cycle delay to ensure the unpostable posts after the TC 016. If the Form 990 has a GEN and the EO status is 28, research to determine if the organization was removed from the group by the parent. If the group was deleted, remove the EO Section with a TC 022. If the organizations subsection is a 501(c)(3), (4), (9), (17) or (29) input a TC 016, Doc. Code 80, definer code B, status code 40. URC 0 the unpostable to allow the return to post and cycle the unpostable to post after the TC 016. If the organizations subsection is other than a 501(c)(3), (4), (9), (17) or (29) input a TC 016, Doc. Code 80, definer codes AB, FYM, status code 36 and 990 filing requirements. URC 0 the unpostable. Cycle the unpostable to post after the TC 016. If the Form 990 has a GEN and the EO status is 28, determine if the organization should be included in the group following the procedures in paragraph (1) above.

# UPC 329 UP Form 990/990-EZ with 990-PF FR

3.12.278.24.3.6 (01-01-2022) UPC 329 UP Form 990/990-EZ with 990-PF FR On September 8, 2008, the IRS issued new regulations eliminating the advance ruling process and the need to file Form 8734. Organizations will use their advance ruling letter to provide donors proof of their public charity status until the IRS changes the status and publishes notice of the change. Under the new regulations, section 501(c)(3) organizations that received advance rulings that expired on or after June 9, 2008, were classified as publicly supported charities and file the Form 990/990–EZ as long as they continue to meet one of the public support tests; otherwise they are required to self-identify as a private foundation by filing Form 990-PF. Organizations whose advance ruling expired before June 9, 2008, and that didn't submit Form 8734 to the IRS will be reclassified as private foundations, unless they submit documentation to the IRS including Form 8940 and the appropriate user fee, establishing they met the public support test. Since the regulations pertain to organizations with an advance ruling expiration date less than 90 days of the issuance of the regulations and forward, the campus may continue to see organizations with a foundation follow-up. Follow the procedures listed below when an advance ruling follow-up was completed in Cincinnati. During the advance ruling period, the organization will file a Form 990. When the advance ruling period is up, the EDS system in Cincinnati will automatically send a 1046 letter to the organization requesting the organization's financial support information. Presently, the 1046 letter doesn't show up on the "I" case on EDS. If foundation follow-up was done, there will be an "F" case on EDS. Based on the financial information which was received from the organization. The "F" case will indicate the ruling letter which was sent to the organization by Cincinnati; e.g., 1050, 1075, 1076, 1078 and 5548. If the financial information was not supplied by the organization, Cincinnati will issue a 1048 letter (Presumptive PF) which states the organization is presumed to be a private foundation and change the filing requirement to Form 990-PF. Check CC SUMRY. If there's an open control assigned to an IDRS number beginning with "40" , contact the employee with the open control for instruction to resolve the unpostable. Do not cancel the DLN. Research EDS to determine if the foundation follow-up was done by Cincinnati. If Then There's no "F" case on EDS and the request type is "I" Check CC BMFOLE to determine if Cincinnati updated the filing requirement to Form 990-PF or Form 990. Cincinnati updated the filing requirement to Form 990-PF Assume the organization was issued a 1048 letter (presumptive PF). Suspend the unpostable. Correspond with the organization telling them we can not process their Form 990 and they must file a Form 990-PF for the tax period in question. If no response is received from the filer by the end of the suspense period, update Master File with a Form 990 FR and Foundation Code 15 using a TC 016. URC 0 and cycle the TC 150 to post after the TC 016. Input a second TC 016 to re-establish the Form 990-PF FR and Foundation Code 04. Cycle the second TC 016 to post after the TC 150. Cincinnati updates the filing requirement to Form 990 Update Master File with CC EOREQ/EOCHG TC 016 Doc. Code 80 (if necessary). Close the unpostable with URC 0 and cycle to post after the TC 016. The organization responds with a determination letter indicating the organization should file a Form 990 Contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit to validate the determination letter's content. If they validate the information in the Determination letter, update Master File with CC EOREQ/EOCHG TC 016 Doc. Code 80 (if necessary). Close the unpostable with URC 0 and cycle to post after the TC 016. If the foundation follow-up was done and there's an "F" case on EDS, determine the ruling letter which was sent to the organization and process as follows: If Then The organization was sent a 1050 letter (Form 990 FR) Input a TC 016 Doc. Code 80 to update Master File with the EDS EO section information for a Form 990 filer. Close the unpostable with URC 0 and cycle to post after the TC 016. The organization was sent a 1075 letter (Form 990-PF FR) Call the organization using the number on the return or correspond with the organization using a 4588C letter, informing them they have filed the wrong return according to the determination letter which was sent to them. Suspend the case for 45 days. Note: If the organization questions their determination, refer them to Cincinnati. Exception: If the assets are $0 or the organization gives some indication they are inactive on the Form 990, post the Form 990 return by updating the FR to Form 990. When the return posts, input a TC 016 to change the filing requirements back to 990-PF. If the organization responds with a determination letter indicating they should file a Form 990 or Master File research indicates Cincinnati has changed the filing requirement to Form 990, update Master File with the correct EO section information with a TC 016 Doc. Code 80. Close the unpostable with URC 0 and cycle to post after the TC 016. If the organization responds with a Form 990-PF, write DO NOT PROCESS on the upper left side of the incorrect return. Write cancel DLN to the left of the DLN. Close the unpostable with URC 8 and request Rejects cancel the DLN. Attach the unpostable to the back of the correct return with the cancelled DLN showing above the return to be processed. Edit the received date from the unpostable return to the return being sent for processing. Request Rejects forward the correct return for processing. If the organization doesn't supply documentation of exempt status as a 990 filer or doesn't reply, input a TC 016 to change the filing requirements to 990, URC 0 to post the return. Monitor the account until the return posts. When the 990 return posts input a TC 016 to change the filing requirements back to 990-PF. The organization was sent a 5548 letter (generic letter, FR unknown) Input a TC 016 Doc. Code 80, definer code A to change the filing requirement to Form 990 using the prior foundation code. Close the unpostable with URC 0 and cycle to post the TC 150 after the TC 016. Input a second TC 016 Doc. Code 80, definer code A to change the filing requirement back to Form 990-PF. Cycle the second TC 016 to post after the TC 150. Note: Change the filing requirement back to Form 990-PF because the content of the letter 5548 is unknown. Once a determination is made by Rulings & Agreements, EDS will be updated and the organization's filing requirement and EO section information will roll over to Master File. If a private foundation is in IRC 507(b)(1)(B) termination, it must file a Form 990-PF for each year in the 60-month termination period, if the period has not expired before the due date of the return. In the last year of the termination period, the organization may file a Form 990 if it determines it has met the public support test. Cincinnati may or may not have issued their final determination yet. If no final determination is made, the Form 990 will unpost as a UPC 329. Process as follows: Research CC INOLE to determine if the account is in EO status 25 and the advanced ruling date is present. If there's no advanced ruling date, research EDS to determine if an Advanced Ruling Letter 2245 was sent or if a final determination letter was sent to the organization. If an Advanced Ruling Letter 2245 was sent, the final determination letter was not sent, and the organization is in the last year of its termination period, update the FR to Form 990 and post the return. If the final determination letter was sent and it has a Form 990 FR, update Master File accordingly with a TC 016 Doc. Code 80. Close the unpostable with URC 0 and cycle to post after the TC 016. If the final determination letter was sent and it has a Form 990-PF FR, call the organization using the number on the return or correspond with the taxpayer informing them Cincinnati determined they didn't meet the public support test and they must file a Form 990-PF. Suspend the case for 45 days. If the organization responds with a Form 990-PF, write DO NOT PROCESS on the upper left side of the incorrect return. Write cancel DLN to the left of the DLN. Close the unpostable with URC 8 and request Rejects cancel the DLN. Attach the unpostable to the back of the correct return with the cancelled DLN showing above the return to be processed. Edit the received date from the unpostable return to the return being sent for processing. Request Rejects forward the correct return for processing. If the organization doesn't respond after 45 days, input a TC 016 to change the FR to Form 990, URC 0 the unpostable and post the return. Monitor the account and when the 990 posts, input a TC 016 to update the FR to 990-PF. If there's no advanced ruling date on Master File, no Advanced Ruling Letter 2245 sent to the organization, and the EO status is 25, contact the organization by phone or correspond with the organization. Inform the organization it can't terminate under IRC 507(b)(1)(B) without an advanced ruling from Cincinnati. They are required to file a Form 990-PF whether they're terminating their private foundation status or not. Suspend the case for 45 days. If the organization responds with a Form 990-PF, write DO NOT PROCESS on the upper left side of the incorrect return. Write cancel DLN to the left of the DLN. Close the unpostable with URC 8 and request Rejects cancel the DLN. Attach the unpostable to the back of the correct return with the cancelled DLN showing above the return to be processed. Edit the received date from the unpostable return to the return being sent for processing. Request Rejects forward the correct return for processing. If the organization doesn't respond after 45 days, input a TC 016 to change the FR to Form 990, close the unpostable with URC 0 to post the return. Monitor the account and when the 990 posts, input a TC 016 to update the FR to 990-PF. If the unpostable is an approved Form 8868 and the organization has indicated Form 990 on the form, close the unpostable with URC 6 or 8 to change the MFT from 67 to 44. Correspond with the organization explaining they have filed an extension for the wrong return. Notify them of their correct filing requirements. Note: If Pending or Posted 150 is on masterfile or a previous letter was sent on the same tax period, same MFT by an EO Employee, don't issue a letter.

# UPC 329 Resolution RC 1 & 2 Form 1120-C/990-C

3.12.278.24.4 (01-01-2022) UPC 329 Resolution RC 1 & 2 Form 1120-C/990-C See IRM 3.13.222.73.8, UPC 329 RC 1 and 2 - Entity Control Form 1120-C EO Unpostables, for instructions.

# UPC 329 RC 1 & 2 Converted Forms 1120 & 1041 EO Exams

3.12.278.24.5 (01-01-2022) UPC 329 RC 1 & 2 Converted Forms 1120 & 1041 EO Exams EO Exam will secure a Form 1120 or 1041 when proposing a revocation of an organization before EO Exams mandatory review is complete and a Form 2363-A is submitted to update the EO status to 22 by submitting the Form 2363-A. If a Form 1120 or 1041 attempts to post to an account in a good EO status the return will unpost as a UPC 329 1 or 2.

# UPC 329 RC 1 & 2 Converted Forms 1120 & 1041 EO Exams Resolution

3.12.278.24.5.1 (01-01-2022) UPC 329 RC 1 & 2 Converted Forms 1120 & 1041 EO Exams Resolution When a Form 1120 or 1041 is secured by Exam while proposing a revocation the agent will write across the top of the form either "Form 990 converted to Form 1120 by TE/GE Operating Division" or "Form 990 converted to Form 1041 by TE/GE Operating Division" . If these statements or similar wording is on the Form 1120 or 1041 do not correspond. To post the Form 1120 or 1041 do the following, place the account in EO status 20 and add 1120 or 1041 filing requirements depending on the unpostable return. Resolve the unpostable using URC 0 and cycle to post the return after the TC 016. Monitor the return (F1120 or 1041) until it posts and then return the account to the previous EO status. Note: If the account is already in status 22 (revoked), you don't need to monitor the Form(s) 1120 or 1041 for posting. Do not update the EO status.

# UPC 329 Resolution RC 1 - Form 990-N

3.12.278.24.6 (01-01-2022) UPC 329 Resolution RC 1 - Form 990-N Form 990-N is an electronic filed form for organizations whose gross receipts are $50,000, or less. If a Form 990-N unposts as a UPC 329 RC 1, correct the unpostable condition using the same procedures, correspondence and compatibility checks as for Form 990.

# UPC 329 Resolution RC 1 & 2 Form 990-PF

3.12.278.24.7 (01-01-2022) UPC 329 Resolution RC 1 & 2 Form 990-PF The table below shows the FRCs which are compatible with a Form 990-PF and a quick reference chart to correct unpostable Forms 990-PF. The Form 990-PF has a type of organization (TO) determined by information on the return. If the TO is: 3 - it's a 4947(a) filer 6 - it's a 501(c)(3) filer The following defines the filing requirements for Form 990-PF: FRC 1 - Form 990-PF required to be filed. FRC 2 - Revocation of private foundation status (status 22); Form 1120 and 990-PF required to be filed. FRC 3 - Presumptive PF; Form 990-PF required to be filed. The table below shows the Form 990-PF compatible tax returns: FRC Compatible Tax Returns 1 Form 990-T, SS 03 Form 1041, ST 12, IRC 4947(a)(1) Form 1041, ST 18, Revocation of private foundation trust Form 1120, ST 19, Revocation of private foundation corporation 2 Form 1120, ST 22 revocation

# UPC 329 Resolution RC 1 & 2 - Form 990-PF and Payments for Charitable Trusts (509(a)(3)) and Non-exempt Charitable Trusts (4947(a)(1))

3.12.278.24.7.1 (01-01-2022) UPC 329 Resolution RC 1 & 2 - Form 990-PF and Payments for Charitable Trusts (509(a)(3)) and Non-exempt Charitable Trusts (4947(a)(1)) The information in this section is for historical purposes due to filing requirement changes because of the Pension Protection Act of 2006. The organizations will not receive a new determination letter indicating the change in filing requirements unless they request a new determination letter by filing Form 8940 and paying a user fee. Once the organization has identified itself as required to file Form 990–PF, they must continue to file that form unless they request and receive a new determination letter. The Pension Protection Act of 2006 eliminated the charitable trust test, effective August 17, 2007. Consequently many trusts previously classified as a Type III supporting organization filing Form 990 are now classified as a private foundation and required to file Form 990-PF. If a payment or Form 990-PF is received on organizations which have a previous subsection of 91 or subsection 03 Foundation code 15, 16 or 17, take the following actions: If Then The unpostable is a payment (TC 670, 610) for MFT 44 and subsection is 91 on Master File Research Master File for a rejected or unposted TC 150 for Form 990 for 2007. If a TC 150 for Form 990 for 2007 has posted, update the subsection to 92, 990-PF FR 01 and "0" code the unpostable. Cycle delay to allow TC 016 to post. If a TC 150 for Form 990 2007 is rejected, follow the procedures above and then change the account back to subsection 91, 990 FR 01, 990-PF FR 00 to allow the rejected 990 to post. The unpostable is a payment (TC 610, 670) for MFT 44 and subsection is 03, foundation code 15, 16 or 17 on Master File Research Master File for a rejected or unposted TC 150 for Form 990 for 200712. If a TC 150 for Form 990 for 2007 has posted, update the subsection to 03 foundation code 04, 990-PF FR 01 and "0" code the unpostable. Cycle delay to allow TC 016 to post. If a TC 150 for Form 990 2007 is rejected, follow the procedures above then change the account back to subsection 03 foundation code 15, 16 or 17, 990 FR 01, 990-PF FR 00, to allow the rejected 990 to post. The unpostable is a TC 150 MFT 44, subsection 91 on Master File and the filer has written "Notice 2008-6-Status Change" or similar wording at the top of the return or box G, initial return of a former public charity is checked Research Master File for a rejected or unposted TC 150 for Form 990 for 2007. If a TC 150 for Form 990 for 2007 has posted, update the subsection to 92, 990-PF FR 01 and "0" code the unpostable. Cycle delay to allow TC 016 to post. If a TC 150 for Form 990 2007 is rejected, follow the procedures above then change the account back to subsection 91, 990 FR 01 990-PF FR 00 to allow the rejected 990 to post. Once the rejected 990 for 2007 posts the account should be updated to subsection 92 and 990-PF FR 01. The unpostable is a TC 150 MFT 44, subsection 03, foundation code 15, 16 or 17 on Master File and the filer has written "Notice 2007-Status Change" or similar wording at the top of the return, or box G, initial return of a former public charity is checked Research Master File for a rejected or unposted TC 150 for Form 990 for 2007. If a TC 150 for Form 990 for 2007 has posted, update the subsection to 03, foundation code 04, 990-PF FR 01 and "0" code the unpostable. Cycle delay to allow TC 016 to post. If a TC 150 for Form 990 2007 is rejected, follow the procedures above and then change the account back to subsection 03, foundation code 15, 16 or 17, 990 FR 01, 990-PF FR 00 to allow the rejected 990 to post. Once the rejected 990 for 2007 posts the account should be updated to subsection 03, foundation code 04 and 990-PF FR 01. The unpostable is a TC 150 MFT 44, subsection 03, foundation code 15, 16 or 17 and a GEN is present on Master File and the filer has written "Notice 2007-Status Change" or similar wording at the top of the return, or box G, initial return of a former public charity is checked Research EDS for an individual ruling. If an individual ruling is found, update the account by removing the GEN and input of the information from EDS. Input a TC 016, Doc Code 80 using CC EOREQ/EOCHG. Close the unpostable with URC 0. Cycle delay to post after the TC 016. If an individual ruling is not found, remove the GEN subsection by inputting a TC 022. Input a TC 016 using CC EOREQ/EOCHG to update the account to status 40. Note: Organizations who are part of a group and fail the public support test can not be included in a group exemption and must file for an individual ruling. Close the unpostable with URC 0. Cycle delay to post after the TC 016.

# UPC 329 UP Form 990-PF with Form 5227

3.12.278.24.7.2 (01-01-2022) UPC 329 UP Form 990-PF with Form 5227 Check to see if the entities match: If Then The entities match If 4947(a) block is checked on the return, input TC 016, Doc. Code 80, definer codes ABC to update the BMF. If there's a BMF Form 1041-A FRC of 01, input TC 591 cc 020 after the last posted 1041-A. Close the unpostable with URC 0 and cycle to post after the TC 016 . The entities do not match Research for another EIN or ESIGN as applicable. Work following UPC 366 instructions.

# UPC 329 UP Form 990-PF with No 990-PF Filing Requirement

3.12.278.24.7.3 (05-08-2025) UPC 329 UP Form 990-PF with No 990-PF Filing Requirement When there's no Form 990-PF FR and the EO status is 01–19: If Then CC ENMOD/CC INOLES shows SS 03 with a TF of 02, 03 or 04 or a SS of 92 Input TC 016 Doc. Code 80 definer code A and update the filing requirement. Close the unpostable with URC 0 and cycle to post after the TC 016. The EO section has missing information Research EDS for the missing information. Update the EO section with the necessary information with a TC 016. Close the unpostable with URC 0 and cycle to post after the TC 016. When there's no Form 990–PF FR, the EO status is 20, and there's an unpostable Form 990-PF payment (TC 610, 660 or 670): If Then Previous returns filed were 990-PF Update to ST 01 with TC 016 Doc. Code 80 definer codes AB, and 990-PF>01 FR. Close the unpostable using the appropriate URC and cycle to post after the TC 016. Note: Close the associated unpostable payments to post before or at the same time as the TC 150. Previous returns filed are 990 Update to ST 01 with TC 016 Doc. Code 80 definer codes AB, SS 03, FC 04, classification code 1, ST 01/date (use the current YYYYMM for the date), FYM, and 990-PF>01 FR. Close the unpostable using the appropriate URC and cycle to post after the TC 016. Note: Close the associated unpostable payments to post before or at the same time as the TC 150). If there's no EO section: Establish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc Code 80, definer code B. Close the unpostable with URC 0 and cycle to post after the TC 016. When there's no Form 990-PF FR and the EO status is in status 97: If And Then The return is paper filed "Retroactive Reinstatement" is written at the top of the form Remove the MFT 02 or 05 filing requirement, if necessary. Close the unpostable with URC 0 and cycle to post after the removal of the BMF filing requirement, if necessary. The return is MeF filed EDS research shows a recent favorable determination with a Form 990-PF FR Update the EO section per the EDS information. Close the unpostable with URC 0 and cycle to post after the TC 016. The return is MeF filed EDS research shows a recent pending application (no determination made yet) Remove the MFT 02 or 05 filing requirement, if necessary. Close the unpostable with URC 0 and cycle to post after the removal of the BMF filing requirement, if necessary. The return is MeF filed EDS research doesn't show a recently closed favorable determination or pending application Send a letter to the filer stating we are unable to process the return because our records show your tax-exempt status has been revoked. Close the unpostable with URC 8 requesting rejects cancel the DLN.

# UPC 329 UP Form 990-PF with Form 990 FR

3.12.278.24.7.4 (05-08-2025) UPC 329 UP Form 990-PF with Form 990 FR Perform IDRS and EDS research to determine resolution: If Then The Form 990-PF, Page 1, Line G "Initial return of a former public charity" box is checked Input a TC 016, Doc. Code 80, definer code A, subsection 03, foundation code 04, current classification code, FYM, 990>0 and 990-PF>1 FR. Close the unpostable with URC 0 and cycle to post after the TC 016. EDS shows a closed case with a 990-PF FR Update the EO section per EDS information. Close the unpostable with URC 0 and cycle to post after the TC 016. EDS shows an open case (no determination has been made yet) Input a TC 016, Doc. Code 80, definer code A, subsection 03, foundation code 04, current classification code, FYM, 990>0 and 990-PF>1 FR. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a corresponding unpostable TC 610, 650, 660 or 670 payment with the 990-PF Input a TC 016, Doc. Code 80, definer code A, subsection 03, foundation code 04, current classification code, FYM, 990>0 and 990-PF>1 FR. Close the unpostable payment(s) and 990-PF with URC 0 and cycle to post after the TC 016. If the unpostable is a Form 8868, perform IDRS research to determine resolution: If Then Form 990-PF is marked on the Form 8868 and the current FR is 990 Close the unpostable with URC 6 or 8 to change the MFT from 44 to 67. Correspond with the organization explaining they filed an extension for the wrong return. Notify them of their correct filing requirements. Note: If a previous letter was sent on the same tax period, same MFT by an EO employee, don't issue another letter. If the MFT was edited incorrectly or the organization filed the correct return, don't issue a letter. The EO status is 97, 98 or 99 Input the extension with TC 460 on the current filing requirement (MFT 02 or 05) using CC REQ77. If there's no current filing requirement input it on MFT 02. Close the unpostable with URC D. If after research, you determine the organization filed the incorrect extension form (i.e., Form 7004), correct the form number on the extension, close the unpostable with URC 8, attach Form 13271, and request Rejects cancel the DLN and renumber for the correct MFT.

# UPC 329 UP Form 990-PF Account in EO Status 41, 70-72

3.12.278.24.7.5 (08-01-2024) UPC 329 UP Form 990-PF Account in EO Status 41, 70-72 If the EO status code is 41, 70-72: If Then There's an open case on EDS (returns and extensions) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's an approved closed case on EDS (EDS status 01, 06 or 09) (returns and extensions) Update the EO section with TC 016 Doc. Code 80, definer codes ABC with the appropriate information from EDS. Remove the 1065/1041/1120 FR if present. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO Status 70-72) or no case on EDS and the unpostable is a return Update the EO status code to 99 with TC 016 Doc. Code 80, definer code B. Do not remove the 1065/1041/1120 FR if present. Close the unpostable with URC 8 requesting rejects cancel the DLN. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the unpostable is an extension Input the extension with TC 460 on MFT 02 (Form 1120) or MFT 05 (Form 1041), using CC REQ77. Close the unpostable with URC D. The account is in status 41, the unpostable is a return or extension and there are prior year 990-PF returns posted Update the EO section to status 99 with a TC 016, Doc. Code 80 and definer code B. Close the unpostable with URC 8 requesting rejects cancel the DLN. Send a letter stating we have no record they've applied for recognition of tax-exempt status and that we are unable to process the Form 8868 extension request for the Form 990-PF. The account is in status 41, the unpostable is a return or extension and there are no prior year 990-PF returns posted: Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. The 4947(a) box is checked on Form 990-PF Input TC 022 to remove the EO section. Update the EO status code to 12, with subsection 92, FYM and 990-PF filing requirements with TC 016 Doc. Code 80 and definer codes AB. Cycle delay to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. For further instructions, see IRM 3.12.278.24.12, All Returns/Extensions - EO status is 20-22, 26, 28, 29, 41, 42, 70-72.

# UPC 329 UP Form 990-PF TC 610/660/670 payment(s) and No 990-PF Filing Requirement

3.12.278.24.7.6 (05-08-2025) UPC 329 UP Form 990-PF TC 610/660/670 payment(s) and No 990-PF Filing Requirement Perform IDRS and EDS research to determine resolution If Then The account shows a different filing requirement and/or filing pattern (i.e., Form 990-T MFT 34) Close the unpostable with URC 6 to post to the correct MFT. EDS shows an A or F case with a Form 990-PF filing requirement Update the EO section, using CC EOREQ/EOCHG TC 016 Doc Code 80, definer code A to remove the 990 filing requirement (if necessary), and add the Form 990-PF filing requirement, the appropriate foundation code, subsection code, classification code and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a Form 990 filing requirement Change the EO section with a TC 016 Doc Code 80, definer code A to remove the 990 FR and add the Form 990-PF FR of 1, subsection code 03, foundation code 04, classification code 1 and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. The EO status is 97, 98 or 99 Close the unpostable to post the payment to MFT 02 or 05 (whichever filing requirement is showing on IDRS). If there's no filing requirement, post to MFT 02. Unable to determine where the payment should be applied Close the unpostable to post to MFT 02.

# UPC 329 Resolution RC 1 & 2 Form 990-T

3.12.278.24.8 (05-08-2025) UPC 329 Resolution RC 1 & 2 Form 990-T Form 990-T filing requirement codes (FRC) are: 1 = organizations that are exempt under IRC 501(c), IRC 501(e), IRC 501(f), and IRC 501(k). 2 = trusts filing under IRC 501(c), IRC 529(a), IRC 530(a),IRC 401(a) and IRC 408 IRA trusts (Individual Retirement Accounts). The table below identifies compatible filing requirements: FRC Compatible Tax Returns 1 Form 990 (unless the FRC = 03), 990-PF, 1120-POL, 1120-PC and 4720 2 Form 941, 940, 944, 945 The Form 990-T has a Type of Organization (TO) code, which can be identified on CC TRDBV. The TO code is determined from the boxes checked in Items B and G of the entity section. Type of Organization Code Description 1 501(c) trust box checked with a U.S. address and SS 90-92. OR Return is filed to claim the Elective Payment Election (EPE) Credit. Note: To determine if the return is filed for EPE credit, Item G, 501(c) corporation box or 6417(d)(1)(A) Applicable entity box should be checked and item H, Elective payment amount from Form 3800 should be checked. 2 501(c) trust box checked with a foreign address and SS 90-92. 3 401(a), 408A, 408(e), 220(e), 529(a), 530(a) or the "other trust" box is checked (no EO section/Subsection) Note: The organization name may contain "pension" , "welfare" , "benefit" , "profit sharing" ," IRA" , "retirement" or similar wording. OR Unable to determine the Type of Organization Code and there's no EO section, no subsection and the FRC is 990-T>2. 4 501(c) corporation box checked with a U. S. address and SS 02-27, 50, 60, 70, or No box is checked and research shows SS 00 and the organization name indicates it's a state university. 5 501(c) corporation box checked with a foreign address and SS 02-27, 50, 60, or 70. A Form 990-T will unpost if the TO code on the return doesn't agree with the FRC. If And Then The TO code is 1 the organization is tax-exempt and has an EO subsection the Form 990-T FRC must be a 1 and: The Form 990 FRC must be 01, 02, 04, 06 or 13 OR The Form 990-PF FRC must be 1 OR The EO status must be 06, 07, 10 or 11. The TO code is 1 the entity is filing to claim EPE credits and there's no EO subsection Note: To determine if filed for EPE credit, Item G, 501(c) corporation box or 6417(d)(1)(A) Applicable entity box should be checked and item H, Elective payment amount from Form 3800 should be checked. the Form 990-T FRC must be a 2 The TO code is 2, 4 or 5 the organization must be tax-exempt the Form 990-T FRC must be a 1 The TO code is 3 the entity is a trust or an employee plan the Form 990-T FRC must be a 2 (without an EO section) If there's no 990-T FRC and the TO code is 1, process as follows: If Then The organization is tax-exempt and has an EO subsection Input CC EOREQ/EOCHG, TC 016 Doc. Code 80, definer code A to add Form 990-T FRC of 1. Close the unpostable with URC 0 and cycle to post after the TC 016. The entity is filing to claim EPE credits and there's no EO subsection Note: To determine if filed for EPE credit, Item G, 501(c) corporation box or 6417(d)(1)(A) Applicable entity box should be checked and item H, Elective payment amount from Form 3800 should be checked. Input CC ENREQ/BNCHG, to add the Form 990-T FRC of 2, FYM and remove any other BMF filing requirement (if present). Note: If CC ENMOD/INOLES shows a XREF SSN, it must be removed before a Form 990-T FRC can be added. Close the unpostable with URC 0 and the appropriate cycle delay. If there's no 990-T FRC and the TO code is 3: Input CC ENREQ/BNCHG, to add the Form 990-T FRC of 2, FYM and remove any other BMF filing requirement (if present). Note: If CC ENMOD/INOLES shows a XREF SSN, it must be removed before a Form 990-T FRC can be added. Close the unpostable with URC 0 and the appropriate cycle delay. If there's no 990-T FRC and the TO code is 2, 4 or 5, process as follows: If Then CC INOLES/ENMOD/BMFOLO shows a SS of 02–27, 50, 60, 70, 71, or 81 and 990 FRC is 01, 02, 04, 06 or 13 Input TC 016 Doc. Code 80, definer code A to update the Form 990-T FRC to 1. Close the unpostable with URC 0 and cycle to post after the TC 016. CC INOLES/ENMOD/BMFOLO shows a SS of 03, 990 FRC of 01 or 02, and TF of 10–18 Input TC 016 Doc. Code 80, definer code A to update the Form 990-T FRC to 1. Close the unpostable with URC 0 and cycle to post after the TC 016. CC INOLES/ENMOD/BMFOLO shows a SS of 03, 990-PF FRC of 1, and TF of 02–04 Input TC 016 Doc. Code 80, definer code A to update the Form 990-T FRC to 1. Close the unpostable with URC 0 and cycle to post after the TC 016. CC INOLE/ENMOD/BMFOLO shows no SS, 990 FRC of 06, and EO status of 06, 07, 10 or 11 Input TC 016 Doc. Code 80, definer code A to update the Form 990-T FRC to 1. Close the unpostable with URC 0 and cycle to post after the TC 016. CC INOLE/ENMOD/BMFOLO shows a 990 FRC of 03 (group return) Note: A Form 990-T can't post to a group return EIN. Determine if the return should post to a subordinates EIN. If so, research for the subordinates EIN. If an EIN is found, close the unpostable with URC 6 to the correct EIN. If an EIN can't be found or it can't be determined where the return should post and it's reporting information (not a zero return), close the unpostable with URC 6 to the parent's EIN. If an EIN can't be found or it can't be determined where the return should post and it's reporting all zeroes, close the unpostable with URC 8 requesting rejects cancel the DLN. If the TO code is 1, 2, 4 or 5, there's no Form 990 FRC and the EO status is 41, 70–72: If Then There's an open case on EDS (returns and extensions) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's an approved closed case on EDS (status 01, 06 or 09) (returns and extensions) Update the EO section with TC 016 Doc. Code 80, definer codes ABC with the appropriate information from EDS. Remove the 1065/1041/1120 FR if present. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the subsection on the return is 501(c)(3), (4), (9), (17), or (29) (or cannot be determined) Update the EO status code to 99 with TC 016, Doc. Code 80, definer code B. Remove the 1065/1041/1120 FR if present. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the subsection on the return is other than a 501(c)(3), (4), (9), (17) or (29) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 36, the current year and month as the status date, subsection stated on the return, appropriate classification code and FYM with a TC 016 Doc. Code 80, definer codes AB. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case (EDS status 02, 03, 04, 08, 11 or EO status 70-72) or no case on EDS and the unpostable is an extension Input the extension on MFT 02 (Form 1120) or MFT 05 (Form 1041) using CC REQ77. Close the unpostable with URC D. The account is in Status 41, the unpostable is a return, there are prior year 990 returns posted and the subsection is a 501(c)(3), (4), (9), (17) or (29) (or cannot be determined) Update the EO section to status 99 with a TC 016, Doc. Code 80 and definer code B. Remove the 1065/1041/1120 FR if present. Close the unpostable with URC 0 and cycle to post after the TC 016. The account is in Status 41, the unpostable is an extension, there are prior year 990 returns posted and the subsection is a 501(c)(3), (4), (9), (17) or (29) (or cannot be determined) Input the extension on MFT 02 (Form 1120) or MFT 05 (Form 1041) using CC REQ77. Close the unpostable with URC D. The account is in Status 41, the unpostable is a return or an extension, there are no prior year 990 returns posted and the subsection is a 501(c)(3), (4), (9), (17) or (29) (or cannot be determined) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 40 and the current year and month as the status date with a TC 016 Doc. Code 80, definer code B. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. The account is in Status 41, the unpostable is a return or extension, there are no prior year 990 returns posted, and the subsection is other than a 501(c)(3), (4), (9), (17), or (29) Input TC 022 to remove the EO section. Reestablish the EO section with EO status code 36, the current year and month as the status date, subsection stated on the return, appropriate classification code and FYM, with a TC 016 Doc. Code 80, definer codes AB. Cycle to post after the TC 022. Close the unpostable with URC 0 and cycle to post after the TC 016. If the unpostable can't be resolved using the tables above: Research EDS to see if a determination can be made as to what 990-T FRC should be added. Research CC TRDBV to ensure the TO code is correct. If it's determined the TO code is incorrect per the If/and/then tables above, close the unpostable with URC 8 requesting rejects correct the TO code. Example: CC TRDBV shows a TO code of 3 and the entity is a state university. The TO code must be a 4 for the return to post. The unpostable needs to be closed with URC 8 requesting rejects update the TO code to 4. If the appropriate FRC can't be determine, input a TC 016, Doc. Code 80, definer code B and EO status 40, per IRM 3.12.278.6.5.21. Close the unpostable with URC 0 and a cycle delay. If the UPC 329 is for a Form 990–T claiming the Small Business Health Care Credit, follow the instructions in IRM 3.12.278.36.8, UPC 363 RC 8, to resolve the unpostable. For further instructions, see IRM 3.12.278.24.12, All Returns/Extensions - EO Status is 20-22, 26, 28, 29, 41, 42, 70-72. If an organization files a Form 7004 extension, research CC INOLE to determine if the organization is a Form 990 or Form 990-PF filer. If they are an exempt organization that filed the wrong extension form, close the unpostable with URC 8, requesting rejects cancel the DLN. Input a TC 460 on the MFT they are required to file (i.e., MFT 34, 44 or 67).

# UPC 329 Resolution RC 1 & 2 Form 5227

3.12.278.24.9 (08-01-2024) UPC 329 Resolution RC 1 & 2 Form 5227 Form 5227, Split-Interest Information Return, is filed by non-exempt Charitable Trusts under IRC 4947(a)(2). The SS must be 90 with an EO status of 12. When there's no Form 5227 FRC and the EO status is 01–11 or 13-19: If Then CC ENMOD, INOLES and/or BMFOLO shows a SS of 90 Input TC 016 Doc. Code 80, definer code AB to add the Form 5227 FR and EO status to 12. Close the unpostable with URC 0 and cycle to post after the TC 016. CC ENMOD, INOLES, and/or BMFOLO shows a blank SS and the EO status is 12 Input TC 016 Doc. Code 80, definer code A to add the Form 5227 FR and SS to 90. Close the unpostable with URC 0 and cycle to post after the TC 016. CC ENMOD, INOLES, and/or BMFOLO shows the SS as 01–23, 40, 50, 60, 70, 80 or 91–93 or the SS is blank with an EO status of 01–11 or 13–19 Research for another EIN with a Form 5227 filing requirements. If found, URC 6 the unpostable to the correct EIN. If not found, assign a new EIN. Edit the new EIN on the return. Input TC 016 Doc. Code 80, definer code AB, Form 5227 FR and EO status 12. URC 6 the unpostable to the corrected EIN. Cycle to post following the posting of the EIN and TC 016. For further instructions, see IRM 3.12.278.24.12.

# UPC 329 Resolution RC 1 & 2 Form 5578

3.12.278.24.10 (01-01-2022) UPC 329 Resolution RC 1 & 2 Form 5578 Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax, is filed by private schools which are exempt under IRC 501(c)(3). The compatible filing requirement with Form 5578 is a Form 990 FRC of 01, 02 or 06 with: a SS of 03, TF of 10 or 11, and EO status of 01 or 02. a SS of 03 and EO status of 07, 10 or 11. When the BMF Form 990 FRC is 00 with a TF of 10 or 11 and the EO status is 01–19: Input TC 016 Doc. Code 80, definer code A to update the Form 990 FR. If the TF is 10, use Form 990 FRC of 06. If the TF is 11, use Form 990 FRC of 01 and 02. Close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 329 Resolution RC 1 & 2 All Returns/Extensions - No EO Section

3.12.278.24.11 (07-17-2025) UPC 329 Resolution RC 1 & 2 All Returns/Extensions - No EO Section If there's no EO section on CC INOLES or ENMOD, research EDS. If Then There's an open case on EDS Establish an EO section with status code 40 per IRM 3.12.278.6.5.21 , EO Status Code 40. Close the unpostable with URC 0 and cycle to post after the TC 016. There's an approved closed case on EDS (EDS status code 01, 06 or 09) Input TC 016 Doc. Code 80, definer codes ABC to add the EO section per the EDS information. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: If the organization checked the incorrect box on the extension, edit the correct MFT on the extension. Send letter 4588C informing the organization of the correct return to file. Close the unpostable with URC 6 or 8. There's a disapproved closed case on EDS Close the unpostable with URC D. Input the extension with a TC 460 on the BMF FR on IDRS (i.e., MFT 02, 05) using CC REQ77. If there's no BMF FR, input the TC 460 on MFT 02. There's no case on EDS Refer to IRM 3.12.278.38.2, UPC 366 Resolution 1, paragraph 13 to determine case closure.

# UPC 329 Resolution RC 1 & 2 All Returns/Extensions - EO Status is 20–22, 26, 28, 29, 41, 42, 70–72

3.12.278.24.12 (07-17-2025) UPC 329 Resolution RC 1 & 2 All Returns/Extensions - EO Status is 20–22, 26, 28, 29, 41, 42, 70–72 If the unpostable return is a Form 990-PF and the EO status is 41/70–72, see IRM 3.12.278.24.7.5. If the unpostable return is a Form 990 and EO status is 41/70-72, see IRM 3.12.278.24.3.3(7). If the unpostable return is a Form 990–T and EO status is 41/70–72, see IRM 3.12.278.24.8(11). If the EO status is 20–22, 26, 28, 29, or 42 on CC INOLES or ENMOD: If Then There's no case on EDS and the EO status is 20 Research to determine when and how the organization was terminated; e.g., final return, TC 591 or TC 016 Doc. Code 80. If it can be determined the account was terminated in error, update the EO status to 01 and add the appropriate FR with TC 016 Doc. Code 80, definer codes ABC. Release the unpostable with URC 0 and cycle to post after the TC 016. If the account was not terminated in error, call the organization using the number on the return or correspond with the organization with letter 4588C informing them they were terminated or are out of business. If they respond with a letter of determination or documentation showing our records are in error, update the EO status to 01 and add the appropriate FR with TC 016 Doc. Code 80, definer codes AB, close the unpostable with URC 0 and cycle to post after the TC 016. If no reply or an insufficient response, update the EO status to 01 and add the appropriate FR with TC 016 Doc. Code 80, definer codes ABC, close the unpostable with URC 0 and cycle to post after the TC 016. Monitor the account until the return posts. When the return posts, update the account back to status 20. There's no case on EDS and the EO status is 21 Update the address if different from Master File. Research IDRS for a better address. If a better address is found, send the organization a 2475C letter with a Form 8822 included. Do not update the address. Update the EO status to 01 and add the appropriate FR with a TC 016 Doc. Code 80, definer codes AB, URC 0 to close the unpostable and cycle to post after the TC 016. EO status is 22 and TC 150 is unpostable Check the docketed case listing. If the case is on the docketed case listing contact the attorney assigned to the case for resolution. Follow the attorney's instructions. If the account is not on the docketed case listing, follow the instructions below. Call the organization using the number on the return or correspond with the organization using letter 4588C informing their exemption was revoked and they are required to file a Form 1120/1041/1065. If the reply is a new letter of determination or documentation indicating our records are in error, update the EO status 01 and add the appropriate FR with TC 016 Doc. Code 80 definer codes AB, close the unpostable with URC 0 and cycle to post after the TC 016. If no reply or an insufficient response update the EO status to 99. Release the unpostable with URC 0 and cycle to post after the TC 016. EO status is 22 and extension is unpostable Close the unpostable with URC 8. Ask Rejects to renumber to a Form 7004 for MFT 02 or 05. There's no case on EDS and the EO status is 26 Call the organization using the number on the return or correspond with the organization using letter 4588C informing them they were terminated and merged with another organization. If the reply is a new letter of determination or documentation indicating our records are in error, update the EO status 01 with TC 016 Doc. Code 80, definer code AB, close the unpostable with URC 0 and cycle to post after the TC 016. If no reply or an insufficient response, remove the EO section with a TC 022 and re-establish the EO section with EO status code 40 if the subsection on the return is 03, 04, 09, 17 or 29 or EO status code 36 if the subsection on the return is other than 03, 04, 09, 17 or 29. There's no case on EDS and the EO status is 28 Follow instructions in IRM 3.12.278.24.3.3 & IRM 3.13.12.6.18.17, EO Status Code 28 There's no case on EDS and the EO status is 29 Follow instructions in IRM 3.12.278.24.3.3 & IRM 3.13.12.6.18.18 EO Status Code 29 There's no case on EDS and the EO status is 42 If the entity is a 501(c)(3), and their gross receipts are $5,000 or less, update the EO status code to 31 with a TC 016 Doc Code 80, definer codes AB. Refer to IRM 3.13.12.6.18.19 (2) Status Code 31. If the entity is a church, update the EO status code to 30 with a TC 016, Doc Code 80, definer code B. Refer to IRM 3.13.12.6.18.19 (1) Status Code 30. If the subsection on the return is other than 03, 04, 09, 17 or 29, establish the EO Section with a Form 990 FR of 01, EO status code 36 using the current month and year as the status date, FYM, subsection code as indicated on the return, classification code and remarks with a TC 016 DOC. Code 80, definer codes AB. If the subsection on the return is 03, 04, 09, 17 or 29 update the EO status code to 40 with a TC 016 Doc Code 80, definer code B. Close the unpostable with URC 0 and cycle to post after the TC 016. If the EO status is 23–25 on CC INOLES or ENMOD: If Then There's a 990-PF FR on the BMF Call the organization using the number on the return or correspond with the taxpayer using letter 4588C informing them our records indicate they should be filing a Form 990-PF. If the organization replies with a Form 990-PF, URC 8 to close the unpostable return and send to Rejects using a Form 13271 to cancel the DLN. Attach the unpostable return to the back of the return to be processed. If they don't reply, change the 990-PF FR to 990-01 using TC 016, Doc. Code 80, definer codes AB, correct Foundation Code, status code 01, 990-01. URC 0 the unpostable and cycle to post after the TC 016. After the return posts, change the FR back to 990-PF. There are no FRs and an open case on EDS Input TC 016 Doc. Code 80, definer codes AB to update the EO status to 40 if the unpostable is a return or an extension and remove the 1065/1041/ 1120 FR if necessary. Close the unpostable with URC 0 and cycle to post after the TC 016. There are no FRs and an approved closed case on EDS (EDS status code 01 or 06) Input TC 016 Doc. Code 80, definer codes AB to update the EO status to an active status and add the appropriate FRs. Close the unpostable with URC 0 and cycle to post after the TC 016. There are no FRs and a disapproved closed case on EDS Call the organization using the number on the return or correspond with the taxpayer using letter 4588C informing them their recent application was disapproved and request additional information. If they respond with a letter of determination, add the appropriate FR and status code with TC 016 Doc. Code 80, definer codes AB. If they respond with documentation indicating reapplication, update the EO status to 40 if the unpostable is a return or an extension and remove the 1065/1041/1120 FR if necessary with TC 016 Doc. Code 80, definer codes AB. If no reply, update the EO status to 99. Close the unpostable with URC 0 and cycle to post after the TC 016. There are no FRs and no case on EDS Input TC 016 Doc. Code 80, definer code B to update the EO status to 40 if the unpostable is a return or an extension and remove the 1065/1041/ 1120 FR if necessary. Close the unpostable with URC 0 and cycle to post after the TC 016. When the unpostable is a Form 8868 Extension and the EO status is 36: If Then The unpostable extension is for Form 990/990-EZ AND the filing requirement shows 990-PF Close the unpostable with URC 8 posting the extension to the MFT 44. Correspond with the organization explaining our records show a different filing requirement. Notify them of their correct filing requirements using the 4588C letter. The unpostable extension is for Form 990-PF AND the filing requirement shows 990/990-EZ Close the unpostable with URC 6 posting the extension to the MFT 67. Correspond with the organization explaining our records show a different filing requirement. Notify them of their correct filing requirements using the 4588C letter. The unpostable extension is for Form 990/990-EZ AND there are no filing requirements Add the filing requirement 990-02, using TC 016. Close the unpostable with URC 0 allowing the extension to post to the correct requested form. For further instruction on status 25 refer to IRM 3.12.278.24.3.6, UPC 329 UP Form 990/990-EZ with 990-PF FR.

# UPC 329 RC 1 & 2 EO Status 36

3.12.278.24.13 (08-01-2024) UPC 329 RC 1 & 2 EO Status 36 Research EDS to determine if an application for tax-exempt status has been filed. If there's an approved application on file, establish the EO section with the information on EDS using a TC 016 Doc. Code 80, definer codes ABC. Close the unpostable with URC 0. Cycle delay to post after the TC 016. When the unpostable is an extension and the current status is 36 and there's no information on EDS: If Then The unpostable extension is for a Form 990-PF and the filing requirement shows 990/990-EZ Close the unpostable with URC 6 to post the extension to the MFT 67 Correspond with the organization explaining our records show a different filing requirement and notify them of the correct FR using letter 4588C or other appropriate letter. The unpostable extension is for a Form 990/990-EZ and there are no filing requirements Add the filing requirement 990-02, using TC 016. Close the unpostable with URC 0 allowing the extension to post to the correct requested form. Form 7004 was filed Research IDRS to determine what return is currently being filed. If currently filing an EO return, convert the Form 7004 to Form 8868 using the correct MFT and tax period listed on Masterfile. Close the unpostable using URC 8 requesting rejects to cancel the DLN and renumber to a Form 8868 using the correct MFT and tax period listed on Master file for the current EO filing requirement. If no EO return has been filed or one hasn't been filed for the previous tax year remove the EO submodule with TC 022. If the Form 7004 is for an 1120 or 1041 add the filing requirements necessary to post the extension. Close the unpostable with URC 6 to post to the correct MFT (cycle delay as appropriate) If the Form 7004 is for anything other than an 1120 or 1041, re-batch to BMF. Note: The Form 7004 must be edited before routing to Rejects (if filed on paper). When the unpostable is an extension and/or a payment with a current EO status 36: If Then The unpostable extension is Form 7004 for a Form 1120/1120-S/1041/1065 and there's a corresponding TC 610/660 or 670 payment Input TC 022 to remove the EO submodule. Add the filing requirements necessary to post the extension and/or the payment. For Form 1120, close the unpostable with URC 0. Cycle delay as appropriate. For Form 1120-S, route back to BMF unpostables for processing. For Form 1041, add the filing requirement with cycle delay of 1. Close the unpostable with URC 0 and cycle delay appropriately to post after the TC 016. For Form 1065, route back to BMF unpostables for processing. The unpostable extension is Form 8868 for a Form 990-PF and there's a corresponding TC 610/660 or 670 payment Input TC 022 to remove the EO submodule. Reestablish the EO submodule with status 40 with a 1 cycle delay. Close the unpostable(s) with URC 0 and a 2 cycle delay. When the unpostable is a return and the current EO status is 36: If Then The unpostable is a Form 1120/1120-S/1041/1065 Input TC 022 to remove the EO submodule. Add the filing requirements necessary to post the return. For Form 1120, close the unpostable with URC 0. Cycle delay as appropriate. For Form 1120-S, route back to BMF unpostables for processing. For Form 1041, add the filing requirement with cycle delay of 1. Close the unpostable with URC 0 and cycle delay appropriately to post after the TC 016. For Form 1065, route back to BMF unpostables for processing. The unpostable is a Form 990-PF Input TC 022 to remove the EO submodule. Reestablish the EO submodule with status 40 and a cycle delay of 1. Close the unpostable(s) with URC 0 and a 2 cycle delay. The unpostable is a Form 1120-H: And Then Prior year Form 990 returns have been filed Research for another EIN. If another EIN is located, close the unpostable with URC 6 to that EIN. Send the appropriate letter informing the organization of the correct EIN to use when filing the Form 1120-H. If unable to locate another EIN, update the EO section with a TC 016, Doc code 80, definer code B to update the EO status to 20. Input TC 016 using CC ENREQ/BNCHG, Doc code 63, cycle delay as appropriate, FYM and 1120-10 to add the Form 1120-H filing requirement. Use the appropriate URC to close the unpostable and cycle to post after both TC 016s. Send the appropriate letter informing the filer they are either a non-profit organization filing Form 990 or a for profit organization filing Form 1120-H and should not change the type of form they file from year to year. Is an initial return with no prior EO returns filed Input TC 022 to remove the EO subsection. Input TC 016 using CC ENREQ/BNCHG, Doc code 63, cycle delay as appropriate, FYM and 1120-10 to add the Form 1120-H filing requirement. Use the appropriate URC to close the unpostable and cycle to post after TC 016.

# UPC 329 All Returns and the Organization's Response to correspondence

3.12.278.24.14 (01-01-2022) UPC 329 All Returns and the Organization's Response to correspondence When the unpostable is an EO return: If Then The organization responds with a completed return which agrees with the BMF FRC Write DO NOT PROCESS on the upper left side of the incorrect return. Write cancel DLN to the left of the DLN. Close the unpostable with URC 8 and request Rejects cancel the DLN. Attach the unpostable to the back of the correct return with the cancelled DLN showing above the return to be processed. Edit the received date from the unpostable return to the return being sent for processing. Request Rejects forward the correct return for processing. If there are posted prepaid credits on the unpostable MFT, transfer them to the correct tax module. The organization responded with information they are no longer exempt or out of business as an exempt organization, etc. Close the unpostable with URC 0. Input TC 016 Doc. Code 80, definer codes AB to update the EO status to 20 if there's no GEN on the BMF. If there's a GEN on the BMF, change status to 40 if the subsection is 501(c)(3), (4), (9), (17) or (29). Change to status 36 if subsection is other than 501(c)(3), (4), (9), (17) or (29). Cycle to post after URC 0. Use the current date as the status date. The organization responds their exemption was revoked and attaches the revocation letter Close the unpostable with URC 0. Input TC 016 Doc. Code 80, definer code B and update the EO status to 22. Cycle to post after the URC 0. Use the date of the letter for the status date. The organization didn't reply or responded with information they filed the correct return or a determination can't be made from the response received Follow the specific instructions for each type of return found in this IRM. A determination letter received in response to a letter issued by Unpostables should be processed using the procedures in IRM 3.12.278.24.15, UPC 329 Determination Letters From Organizations.

# UPC 329 Determination Letters From Organizations

3.12.278.24.15 (01-01-2022) UPC 329 Determination Letters From Organizations When the organization responds with a copy of a letter 948(DO), 1194(DO), 1051(DO), 1075(DO), 1076(DO), a memo from Cincinnati, or a Form M4280 (the old Determination Form Letter), the organization was granted an exemption. Research EDS to verify the same information is contained on EDS and no later determination was issued. If EDS is in agreement with the letter, input a TC 016 Doc. Code 80 with the appropriate definer code to update BMF. Close the unpostable with URC 0 and cycle to post after the TC 016. If EDS is not in agreement with the determination letter, contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit to determine the proper determination letter. If there's no record in EDS, update the account with a TC 016 Doc. Code 80 with the appropriate definer code according to the filing requirements contained in the determination letter. Close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 331 Return Liability and Assessment Inconsistency

3.12.278.25 (01-01-2022) UPC 331 Return Liability and Assessment Inconsistency RC 2 - Non-math error zero liability return containing a remittance (not applicable to Forms 990, 990-EZ, 990-PF, 1041-A, or 1065 for tax period 7912 and subsequent).

# UPC 331 Resolution

3.12.278.25.1 (01-01-2022) UPC 331 Resolution If a non-math error has a liability, re-input the return with a notation "To Pick Up Tax Liability." Close the unpostable with URC 8. See IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

# UPC 332 Duplicate Report Numbers

3.12.278.26 (01-01-2022) UPC 332 Duplicate Report Numbers RC 9 - A TC 150 attempts to post to a Tax Exempt Bond (TEB) module with a previously posted TC 150 for the same EIN, Tax period and Report number.

# UPC 332 RC 9 Resolution

3.12.278.26.1 (05-08-2025) UPC 332 RC 9 Resolution Research IDRS using CC BMFOL to verify the EIN, tax period and Report Number. The EIN, tax period or Report Number must be corrected if research shows they are incorrect. There can be only one return filed for each report number. Valid report number ranges: Form MFT Doc. Code Report Number 8038 46 61 100 -199 8038-G 46 62 300 - 399 8038-GC 46 72 500 - 599 8038-T & 8038-R 46 74 700 - 799 8328 46 75 900 - 999 8038-CP 46 88 200 - 299 400 - 499 800 - 899 8038-B 85 85 100 - 499 8038-TC 86 86 100 - 499 8703 84 01 100 - 999 Research to determine if the unpostable return should post to a different report number by comparing the TC 150 return information to the unpostable (duplicate) return information. If the return isn't received with the Form 4251, use CC TRDBV to obtain the unpostable return information (inputting the DLN after CC TRDBV will bring up the specific return information). CC TRDBV may be used to resolve the unpostable, in lieu of the unpostable return, if unable to obtain it from files and closure determination can be made without the return. If Then The return is an 8038-CP (doc. code. 88) Elevate to your lead and/or manager to forward to the local P&A analyst who will reach out to the TE/GE HQ analyst for case closure determination. The return information is different Exception: DOES NOT apply to Form 8038-CP (see above for 8038-CP instructions). Research BMFOLI to determine what report numbers have already been used for the same type of return and tax period. Select an available report number using the table above to determine the correct range for the unpostable return. Close the unpostable with URC 8 requesting Rejects post the return to the selected report number. Note: DO NOT attempt to fix the report number with URC 6 as programming isn't in place to post it to the correct report number. The return information is exactly the same Exception: DOES NOT apply to Form 8038-CP (see above for 8038-CP instructions). Close the unpostable with URC 8 requesting rejects cancel the DLN. If unable to determine if the return information is the same or different Elevate to your lead and/or manager to forward to the local P&A analyst who will reach out to the TE/GE HQ analyst for case closure determination. Occasionally, a situation may arise where all valid report numbers for a specific TEB return have been used (i.e., entire report numbers range 500-599 has been used). This may occur primarily with Form 8038–GC. When this happens: "Back up" the tax period one month. EXAMPLE: Tax period is 202209, "back up" to tax period 202208. Research MF to determine what report numbers are available on the back up module. If the report number shown on the return is valid for the back up module, edit that number on the return. If the report number isn't valid, assign the next available report number as identified from MF research. Close the unpostable with URC 6 only if the tax period needs to be corrected. If the report number needs to be corrected, close the unpostable with URC 8 requesting rejects correct the report number (and tax period if applicable). If the unpostable is a Form 8038-T, research IDRS for a corresponding payment. If And Then A payment is located on a different tax period and/or report number it's determined the unpostable return belongs on the tax period and/or report number where the payment is Close the unpostable with URC 6 only if the tax period needs to be corrected. If the report number needs to be corrected, close the unpostable with URC 8 requesting rejects correct the report number (and tax period if applicable). A payment is located on a different tax period and/or report number it's determined the unpostable return and payment belong on a different tax period and/or report number than where the payment is Close the unpostable with URC 6 only if the tax period needs to be corrected. If the report number needs to be corrected, close the unpostable with URC 8 requesting rejects correct the report number (and tax period if applicable). Document where the payment needs to be moved to and elevate to the local P&A analyst requesting transfer of the payment to the tax period and/or report number where the return will be posted. A payment isn't located Follow the procedures above to post the return or move it to a different tax period and/or report number. Note: Determine the valid tax period the 8038-T should post to by using the date stated on Part I, line 6. Note: Be sure to perform complete research as Form 8038-T without a matching payment will unpost as UPC 363 RC 6, see IRM 3.12.278.36.6, UPC 363 Resolution RC 6 — Form 8038-T Balance Due Unpostables.

# UPC 341 TIN Resequenced

3.12.278.27 (01-01-2022) UPC 341 TIN Resequenced RC 1 - An input transaction attempted to establish a tax module in an account in which all FR codes are 8. RC 2 - A TC 474 or TC 960 attempts to post with no related filing requirement code. Exception: TC 474 for MFT 01/10 (Form 941/940) when the TC 474 Doc. Code is 77 and the Blocking Series is 5XX TC 474 with MFT 14.

# UPC 341 Resolution - Unpostables

3.12.278.27.1 (01-01-2022) UPC 341 Resolution - Unpostables When the UPC 341 RC 1 TC is not 120, 132, 141, 142, 147, 30X, 42X, 470–475, 480–483, 488, 489, 582, 583, 590–599, 920, 922, 930 or 96X, the case is assigned by GUF to B3 category. All RC 2 cases are closed by GUF using URC 2 and routed back to the initiator. TC 59X transactions are closed by GUF using URC 2 and routed back to the initiator. TC 914 cases are assigned to Criminal Investigation. All other cases, verify the EIN. If Then The EIN is valid Close the unpostable with URC 6 and the cross reference EIN. The cross reference EIN is all zeroes Research for an active EIN. Close the unpostable with URC 6, if an active EIN is found.

# UPC 341 Resolution

3.12.278.27.2 (01-01-2022) UPC 341 Resolution Research for another EIN as a result of an EIN consolidation. Verify the original consolidation was correct. If the entities on both EINs are the same, don't reopen the unpostable EIN. Close the unpostable with URC 6 and the correct EIN. Use caution when reopening an account which has all 8's due to a no-merge condition. An account which has all 8's due to the posting of a TC 020 may be reopened. Note: If you correct an unpostable on Form 8868 (extension) for a group return, and a list of subordinates is attached, use CC REQ77 to input TC 460 on each of the subordinates to prevent TDI notices. Use TC 012, Doc. Code 80, definer code A to reopen an EO account. If the unpostable EIN should not be reopened, research for a better EIN: If Then A better EIN is found Close the unpostable with URC 6 and the correct EIN. Send letter 3910C informing the organization of the correct EIN. No better EIN is found Use CC ESIGN and assign a new EIN. Close the unpostable with URC 6 and cycle to post after the establishment of the new EIN. Notify Cincinnati of the new EIN, if necessary.

# UPC 342 RC 9 Form 8038-CP

3.12.278.28 (01-01-2022) UPC 342 RC 9 Form 8038-CP An unpostable 342 RC 9 occurs when a TC 290/300 credit reference number (CRN) 297/298 failed to match exactly to a prior posted CRN 297/298.

# UPC 342 RC 9 Form 8038-CP Resolution

3.12.278.28.1 (01-01-2022) UPC 342 RC 9 Form 8038-CP Resolution Resolve the unpostable with URC 2 to originator for correction.

# UPC 347 RC 1

3.12.278.29 (08-01-2024) UPC 347 RC 1 An unpostable 347 RC 1 occurs when a transaction attempts to post to a tax module that's been removed to the Retention Register. Research to determine if the unpostable should post to a different tax year. If it's determined the unpostable document should be moved to a different tax year, research CC BMFOLI and BMFOLV for all modules currently on the Retention Register. If the tax year isn't on the Retention Register, close the unpostable with URC 6 to move the return to the correct tax year. If the tax year is on the Retention Register, use CC BMFOLB to request the tax module be reestablished to the Master File. Once the tax module has been reestablished, close the unpostable with URC 6 to move the return to the correct tax year. If the transaction needs to post to the module it unposted on, use CC BMFOLB to request the tax module be reestablished to the Master File. Once the tax module has been reestablished, Close the unpostable with URC 0 to post the transaction. Note: CC BMFOLB will only restore modules from 2017 and subsequent. If CC BMFOLB doesn't indicate the module is being reestablished, research for the unpostable tax period on CC BMFOLV. If the module is on CC BMFOLV, input CC UPCASMB to generate a request for the microfilm transcript. If the transcript and document are not an exact match and no TC 150 is on the transcript, complete Form 5248, Transfer Request, and send to Accounting to transfer-in the module. See IRM 3.12.279.74, UPC 347 RC 1 Module on Retention, paragraph 5 for additional instructions.

# UPC 351 Form 5768

3.12.278.30 (01-01-2022) UPC 351 Form 5768 RC 1 - A TC 024 (Form 5768) attempts to post an entity without an EO submodule or with a subsection code other than 03. RC 2 - A TC 024 (Form 5768) attempts to post to an entity with a subsection code of 03 and a Foundation Code of 02, 03, 04,10, or 11.

# UPC 351 Resolution - Unpostables

3.12.278.30.1 (05-08-2025) UPC 351 Resolution - Unpostables Form 5768, Election/Revocation of Election by an Eligible IRC 501(c)(3) Organization to Make Expenditures to Influence Legislation, is filed by an organization which is exempt under IRC 501(c)(3) and files a Form 990. A TC 024 indicates an election; a TC 023 indicates a revocation. Form 5768 is posted with a TC 024 (election) or TC 023 (revocation). If the unpostable transaction is TC 024 If Then There's no EO section on the BMF and no "I" case on EDS Correspond with the organization requesting they attach the Form 5768 to their Form 1023 when they file for tax-exempt status. Include the Form 5768 with the letter. Close the unpostable with URC D. There's no EO section on the BMF but there's an "I" case on EDS Correspond with the organization requesting they send the Form 5768 to: IRS - TE/GE P.O. Box 2508 Cincinnati, OH 45201 IRS - TE/GE Room 4024 550 Main St. Cincinnati, OH 45202 Include the Form 5768 with the letter. Resolve the unpostable with URC D. There's an EO section on the BMF but the EO subsection is other than 03 Notify the organization they are ineligible to file Form 5768 and the form can't be processed. Attach the Form 5768 to the letter. Close the unpostable with URC D. There's an EO section on the BMF, the EO subsection is 03, but the Foundation Code is 02, 03, 04, or 10 Notify the organization they are ineligible to file Form 5768 and it can't be processed. Enclose the Form 5768 with the letter. Close the unpostable with URC D. Note: When sending the return back to the taxpayer, black out the DLN and circle out the date stamp. If the unpostable transaction is TC 023, research for a better EIN. If Then No EIN is found Notify the organization we have no record of an election to influence legislation. Enclose the Form 5768 with the letter. Note: When sending the return back to the taxpayer, black out the DLN and circle out the date stamp. Close the unpostable with URC D. A better EIN is found and there's a posted TC 024 to revoke Close the unpostable with URC 6 to correct the EIN. A better EIN is found and there's not a posted TC 024 to revoke Close the unpostable with URC D.

# UPC 355 Form 990-PF

3.12.278.31 (01-01-2022) UPC 355 Form 990-PF RC 1 - A TC 150 for MFT 44 (Form 990-PF) attempts to post with: An Operating Foundation Test Score of zero, and The current Foundation Code in the entity EO section is 03. RC 3 - A TC 150 for MFT 44 attempts to post with: A 4940 Code of 2, A tax period of 198612 or subsequent, and The current Foundation Code in the EO entity section is not 02. Note: A corrected UPC 355 will not bypass this reason code. RC 4 - A TC 150 for MFT 44 attempts to post with: An Operating Foundation Test Score of zero, and The current Foundation Code in the EO entity section is 02. Note: A corrected UPC 355 will not bypass this reason code.

# UPC 355 Resolution - Unpostables

3.12.278.31.1 (01-01-2022) UPC 355 Resolution - Unpostables All EO UPC 355 cases are assigned to category B3 by the GUF system.

# UPC 355 Resolution Background Information

3.12.278.31.2 (10-25-2022) UPC 355 Resolution Background Information For RC 1 and 4, the Operating Foundation Test Score is generated by the system. An Operating Foundation Test Score of zero (which will unpost the return) is generated when: The tax period is prior to 197412, OR There are no positive amounts in Part XIII (2021 and subsequent versions) / Part XIV (2020 and prior versions), OR Part I, Line 27c is equal to zero AND Part XIII (2021 and subsequent versions) / Part XIV (2020 and prior versions), Line 2a, column e is equal to zero. For RC 3, The 4940 code of 2 indicates domestic exempt operating foundations (SS 03, TF 02) described in IRC 4940(d)(2) don't owe any excise tax on net investment income if they have a ruling letter from IRS establishing tax exempt operating foundation status. The 4940 code of 3 indicates private operating foundations (SS 03, TF 03), private non-operating foundations (SS 03, TF 04), and non-exempt charitable trusts (SS 92, TF 00) are subject to a tax rate of 1.39% on net investment income. Note: For tax years beginning on or before December 20, 2019 the tax rate was 2%, but could be reduced to 1% under certain circumstances. There are three private foundation classifications: TF 02, Exempt Operating Foundation covered under IRC 4940(d)(2), excise tax rate on net investment income is 0% TF 03, Private Operating Foundation, excise tax rate on net investment income is 1.39% TF 04, Private Non-Operating Foundation, excise tax rate on net investment income is 1.39% Note: For tax years beginning on or before December 20, 2019 the tax rate was 2%, but could be reduced to 1% under certain circumstances. For tax years beginning after December 20, 2019, the excise tax rate is 1.39%. For tax years beginning after 1984 through December 20, 2019, the tax rate on net investment income reduced from 2% to 1% for any private foundation which meets the following distribution requirements: The foundation makes qualifying distributions during the tax year at least equal to the sum of the assets of the foundation for the tax year multiplied by its average percentage pay out for the base period, plus 1% of the foundation's net investment income for the tax year, and The foundation was not liable for Chapter 42 excise taxes for any year of the base period. Effective for tax years beginning after 1984, certain private operating foundations, known as exempt operating foundations, are not subject to the tax on net investment income. To qualify as an exempt operating foundation for a tax year, a private foundation must meet all the following requirements: It must be a private foundation and an operating foundation (as defined in section 4942(j)(3)), It was publicly supported for at least 10 tax years or was a private operating foundation on January 1, 1983, or for its last tax year ending before January 1, 1983, Its governing body, at all times during the tax year, consists of individuals less than 25% of whom are disqualified individuals, and is broadly representative of the general public, and It has no officer who is a disqualified individual at any time during the tax year. Note: A disqualified person is a substantial contributor, a foundation manager, a person who owns more than 20% of a business which is a contributor, a family member of a disqualified person, and certain government officials. Refer to IRC 4946(a), for a more detailed definition of a disqualified person. If the organization is claiming to be an Exempt Operating Foundation (TF 02), the following parts of the Form 990-PF should be completed: Part V (2021 and subsequent versions) or Part VI (2020 and prior versions), box on Line 1a checked Note: If this box is checked, the organization must provide a determination letter of foundation classification or the ruling date of the letter. This is a second letter of determination, not the first determination letter of tax exempt status. Caution: Foundation Code 02 requires an organization have public support for a period of at least 10 years before it can qualify for the tax exemption granted in this category. To screen the return, research CC INOLE/CC ENMOD for the establishment year of this entity; it should be at least 10 years prior to the tax year for which the return is being filed. Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 is Yes Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) Note: For TF 02, Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), Line 2a is equal to the lesser amount of either Part IX (2021 and subsequent versions) or Part X (2020 and prior versions), Line 6, or Part I, Line 27c. This amount must be greater than zero. A private operating foundation is an organization which is described under IRC 4942(j)(3) or (5). It means any private foundation which spends at least 85% of the smaller of its adjusted net income (figure in Part I) or its minimum investment return (figured in Part X) directly for the active conduct of the exempt purpose or functions for which the foundation is organized and operated and also meets the assets test, the endowment test, or the support test (discussed in Part XIV). If the organization is claiming to be a Private Operating Foundation (TF 03), the following parts of Form 990-PF should be completed: Part I, column c Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 is Yes Part VI, Box on Line 1b is checked (only if the organization is applying for 1% reduced tax on net investment income) for Form 990-PF 2019 and prior versions only Part XIII (if applying for 1% reduced tax on net investment income) for Form 990-PF 2019 and prior versions only Part XIV (the ruling date on Line 1a must be completed if received during the current tax period) A non–operating private foundation is a private foundation which is not a private operating foundation. If the organization is claiming to be a Private Non-Operating Foundation (TF 04), the following parts of Form 990-PF should be completed: Part I, column c Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 is No Part VI, Box on Line 1b is checked (only if the organization is applying for reduced tax on net investment income of 1% instead of 2%) for Form 990-PF 2019 and prior versions only Part XIII for Form 990-PF 2019 and prior versions only Note: Parts IX, X and XI (2021 and subsequent versions) or Parts X, XI and XII (2020 and prior versions) must also be completed by TF 04. The parts indicated above for each foundation code are to distinguish one foundation code classification from another. It is not meant to indicate all parts of the form which need to be completed. For example, Part IX and X (2021 and subsequent versions) or Part X and XII (2020 and prior versions) are to be completed by TF 02, TF 03 and TF 04.

# UPC 355 Resolution Specific Instructions RC 1

3.12.278.31.3 (10-25-2022) UPC 355 Resolution Specific Instructions RC 1 This 990-PF return unposted because the Operating Foundation Test Score is zero and the TF is 03. Verify the organization is an operating foundation with IDRS/EDS research. Determine if the organization completed the Form 990-PF as a TF 03. Check Part I, column c for entries. Check Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 for a yes answer. If marked No, change to YES and correct the 2 edited in the margin to 1. Check Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) for a positive value in column (e) and a ruling date on Line 1a. Note: Often the organization will incorrectly complete the return by answering yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there are no entries in Part I, column c and Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions). Don't edit 4940 code 3 in Part V, If Line(s) 7 and/or 8 are "0" or blank or if they are the only entries on Part V (2020 and prior versions only). If the organization answered yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there's a negative amount in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), column (e), check Line 6, Part IX (2021 and subsequent versions) or Part X (2020 and prior versions) and Line 27c, Part I. If either or both of these lines have a value greater than zero: If there are negative amounts in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), Line 2a, columns (b) through (d), changes those amounts to zero. Enter the lesser (positive) amount from Part I or Part IX (2021 and subsequent versions) or Part X (2020 and prior versions) on Line 2a, column (a) and the corrected total (positive) amount on Line 2a, column (e). Close the unpostable with URC 8. Request Rejects add all the information from Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) to the proper section. If the organization answered yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there are no entries in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), check Line 6, Part IX (2021 and subsequent versions) or Part X (2020 and prior versions) and Line 27c, Part I. If either or both of these lines have a value greater than zero: Enter the lesser (positive) amount on Line 2a, column (a) and column (e). Close the unpostable with URC 8. Request Rejects add all the information from Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) to the proper section. If an amount for Line 2a, column (a) and column (e) can't be determined because there's no positive amount on either Part IX (2021 and subsequent versions) or Part X (2020 and prior versions), Line 6 or Part I, Line 9 and you've verified the organization is an operating foundation through research, Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) is required), Edit $1 in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) on Line 2a, Columns (a) and (e). Close the unpostable with URC 8. Request Rejects add all the information from Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) to the proper section and continue processing. Note: Limited Forms 990-PF will always unpost as UPC 355 because they are not required to complete Part XIV. The Form 990-PF is marked "Limited" or "Rev. Proc. 79–8" . Only the entity sections and Part I, Column (b) are completed usually; though there may also be entries in Parts II through XVI (2021 and subsequent versions) or XVII (2020 and prior versions). Add a $1 to Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) line 2a, columns (a) and (e) to post the return. If part Part XIII (2021 and subsequent versions) or XIV (2020 and prior versions) is omitted, make a copy of Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), edit a $1 as instructed above and post return. If the organization didn't complete the return as TF 3, follow the instructions in paragraph (5) above.

# UPC 355 Resolution Specific Instructions RC 2

3.12.278.31.4 (10-25-2022) UPC 355 Resolution Specific Instructions RC 2 UPC 355 RC 2 only applies to 990-PF returns for tax periods 198501 through 198611 and should no longer be generated.

# UPC 355 Resolution Specific Instructions RC 3

3.12.278.31.5 (10-25-2022) UPC 355 Resolution Specific Instructions RC 3 This 990-PF return unposted because there's a 4940 Code of 02 but the TF on MF is not 02. Determine if the organization completed the Form 990-PF as a TF 02 filer: Check to see if the box is checked on Line 1a, Part V (2021 and subsequent versions) or Part VI (2020 and prior versions). Note: If the box is checked, the organization must provide a determination letter of foundation classification or the ruling date of the letter. Also the organization must have public support for a period of at least 10 years before it can qualify for the tax exception granted in this category. Be sure to research CC INOLE/CC ENMOD for the establishment year of this entity; it should be at least 10 years prior to the tax year for which the return is being filed. Check to see if Line 9, Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions) is marked Yes. If marked No, change to YES and correct the 2 edited in the margin to 1. Check to see if Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) is completed. If the organization is claiming to be an Exempt Operating Foundation covered under IRC 4940(d)(2), correspond with the organization using letter 4588C indicating our records show the organization is a different type of Form 990-PF filer. Request a determination letter of foundation classification or the necessary information. If the organization provides the determination letter of foundation classification, use CC EOREQ/EOCHG to input a TC 016 Doc. Code 80, definer code A to update the TF to 02, close the unpostable with URC 8, and request Rejects add the information from the organization to the return. If the organization doesn't provide the necessary information, URC 8 and request Rejects delete the 4940 code.

# UPC 355 Resolution Specific Instructions RC 4

3.12.278.31.6 (10-25-2022) UPC 355 Resolution Specific Instructions RC 4 This 990-PF return unposted because the Operating Foundation Test Score is zero and the TF on MF is 02. Verify the organization is an exempt operating foundation with IDRS/EDS research. Determine if the organization completed the Form 990-PF as a TF 02 filer: Check to see if the box is checked on Line 1a, Part V (2021 and subsequent versions) or Part VI (2020 and prior versions). Note: If the box is checked, the organization must provide a determination letter of foundation classification or the ruling date of the letter. Also the organization must have public support for a period of at least 10 years before it can qualify for the tax exception granted in this category. Be sure to research CC INOLE/CC ENMOD for the establishment year of this entity; it should be at least 10 years prior to the tax year for which the return is being filed. Check to see if Line 9, Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions) is marked Yes. If marked No, change to YES and correct the 2 edited in the margin to 1. Check to see if Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) has positive amounts entered on Line 2a, columns (a) and (e). Note: Often the organization will incorrectly complete the return by answering yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there are no entries in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions). If the organization answered yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there are no entries in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), check Line 6, Part IX (2021 and subsequent versions) or Part X (2020 and prior versions) and Line 27c, Part I. If either or both of these lines have a value greater than zero: Enter the lesser (positive) amount on Line 2a, column (a) and column (e). Close the unpostable with URC 8. Request Rejects add all the data to the proper section. If the organization answered yes to Part VI-A (2021 and subsequent versions) or Part VII-A (2020 and prior versions), Line 9 but there's a negative amount in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), Line 2a, columns (e), check Line 6, Part IX (2021 and subsequent versions) or Part X (2020 and prior versions) and Line 27c, Part I. If either or both of these lines have a value greater than zero: If there are negative amounts in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), Line 2a, columns (b) through (d), change those negative amounts to zero. Enter the lesser (positive) amount from Part I or Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) on Line 2a, column (a) and the corrected total (positive) amount on Line 2a, column (e). Close the unpostable with URC 8. Request Rejects add all the data to the proper section. If an amount for Line 2a, column (a) and column (e) can not be determined because there's no positive amount on either Part IX (2021 and subsequent versions) or Part X (2020 and prior versions), Line 6 or Part I, Line 27c and you've verified the organization is an exempt operating foundation through research (therefore Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) is required), Edit $1 in Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) on Line 2a, Columns (a) and (e). Close the unpostable with URC 8. Request Rejects add all the information from Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) to the proper section and continue processing. Note: Limited Forms 990-PF will always unpost as UPC 355 because they are not required to complete Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions). The Form 990-PF is marked "Limited" or "Rev. Proc 79–8" . Only the entity section and Part I, Column (b) are completed usually; though there may also be entries in Part II through XVI (2021 and subsequent versions) or XVII (2020 and prior versions). Add a $1 to Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions) line 2a columns (a) and (e) to post the return. If part XIV is omitted, make a copy of Part XIII (2021 and subsequent versions) or Part XIV (2020 and prior versions), edit $1 as instructed above, and post return. If the organization didn't complete the return as a TF 2, suspend the unpostable and correspond with the organization to determine why they didn't complete the Form 990-PF as an Exempt Operating Foundation. If the organization responds with a correctly completed Form 990-PF, URC 8 to cancel the DLN on the unpostable return, attach the unpostable return behind the correct Form 990-PF, and send the corrected return through for processing. If the organization responds with a determination letter indicating they have a Foundation Code of 3 or 4, contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit to validate the letter's validity. If the letter is valid, update the foundation code with a TC 016 Doc. Code 80, definer code A. URC 0 to the post the return and cycle to post after the TC 016. If the organization fails to respond, follows the instructions in paragraph (5) above.

# UPC 356 Form 5578

3.12.278.32 (01-01-2022) UPC 356 Form 5578 RC 1 - A Form 5578 (TC 157 Document Code 84) attempts to post and a TC 157 for the same tax period has already posted to the tax module. Note: TC 157 should post to the controlling entity listed on Line 1b of the Form 5578. Multiple forms may be filed by a church under their EIN for the schools they control.

# UPC 356 Resolution - Unpostables

3.12.278.32.1 (01-01-2022) UPC 356 Resolution - Unpostables Any UPC 356 cases received in Unpostables should be assigned to B3 category.

# UPC 356 Resolution

3.12.278.32.2 (01-01-2022) UPC 356 Resolution Check the entity on the Form 5578 with the BMF. If the entity on the Form 5578 matches the BMF, check the tax period of the document. If Then The wrong tax period was coded on the return Perfect the document with the correct tax period. Close the unpostable with URC 6. The tax period was coded properly and the Form 5578 was filed by a church for the schools they control Close the unpostable with URC D. Route the return to Files for association with the posted TC 157. If the entity on the Form 5578 doesn't agree with the BMF, research for another EIN. If Then Another EIN is found Perfect the document with the proper EIN. Close the unpostable with URC 6. Send 3910C letter. No EIN is found Assign a new EIN using CC ESIGN and MFI O. If a GEN is on the return, or the organization appears to be part of a group ruling, use the information from the pilot voucher (or from the parent's EIN if the pilot voucher isn't available) and input a CC EOREQ/EOCHG TC 016, Doc. Code 80 with status code 01, and the appropriate posting delay code. Note: You must research the SGRI to determine if the organization was removed from the group ruling. If the organization was removed, follow the instructions in paragraph (c) below. If no GEN number is on the return and the organization doesn't appear to be part of group ruling, input CC EOREQ/EOCHG TC 016, Doc. Code 80 with status code 40 and the appropriate posting delay code. Close the unpostable with URC 6.

# UPC 357 EO Entity/Examination Criteria

3.12.278.33 (01-01-2022) UPC 357 EO Entity/Examination Criteria RC 1 - Reserved. RC 2 - A TC 424 without Source Code 80 is input to an EO account and the entity Taxpayer Compliance Measurement Program (TCMP) Sample Code indicates this tax period is covered by TCMP.

# UPC 357 Resolution - Unpostables

3.12.278.33.1 (01-01-2022) UPC 357 Resolution - Unpostables All UPC 357 cases are closed by GUF using URC 2. A charge out is generated for Files to route the document back to the originator. If any UPC 357 cases are received, they should be routed back to the originator.

# UPC 358 Incompatible EO Status

3.12.278.34 (01-01-2022) UPC 358 Incompatible EO Status RC 1 - Any transaction which attempts to update the Entity EO status as follows: FROM (EO Entity Status) TO (Input Status/Subsection) 01–03 06, 07, 10, 11, 30, 31, 33–36, 40, 41, 70–72, 99 06 01–03 (If input TC has a non-zero subsection code), 07, 10–12, 18, 19, 22–26, 28, 29, 30–36,40, 41, 97-99 07, 10, 11 01–03 (If input TC has a non-zero subsection code), 06, 12, 18, 19, 22–26, 28, 29, 40, 41, 97-99 12 02, 03 (If input TC has a non-zero subsection code) 06, 07, 10, 11, 18, 19, 22–26, 28, 29, 40, 41, 99 18, 19 06, 07, 10–12, 28, 29, 40, 41, 70–72, 99 20 18,19, 40, 41, 70–72, 99 21 99 22 06, 07, 10, 11, 18, 19, 30–36, 40, 41, 70–72, 97 23–25 06, 07, 10-12, 18, 19, 28, 29, 30–36, 40, 41, 70–72, 98, 99 26 06, 07, 10–12, 18, 19, 22–25, 40, 41, 70–72, 98, 99 28,29 Anything except 01–03, 22, 28, 29, 97-99 30 06, 12, 18, 19, 22–26, 28, 29, 31–36, 40, 41, 99 31 06, 07, 10-12, 18, 19, 22-26, 28, 29, 30, 32-35, 41, 99 32 06, 07, 10–12, 18, 19, 23–25, 28, 29, 30, –31, 33–36, 40–42, 70–72, 99 33 01–03 (If input is TC 016 with zero subsection code), 06, 07, 10–12, 18, 19, 22–26, 28–32, 34–36, 40, 41, 99 34 01–03, 06, 07, 10–12, 18, 19, 22–25, 28–33, 35, 36, 40, 41, 70–72, 99 35 01–03, 06–07, 10–12, 18, 19, 22–25, 28–34, 36, 40, 41, 70–72, 97, 99 36 06, 07, 10–12, 18, 19, 21–25, 28, 29, 30–35, 40, 99 40 01–03 (If input is TC 016 with zero subsection code), 18–20, 22–26, 28, 29, 32, 97, 99 41 01–03 (If input is a TC 016 with a zero subsection code), 18- 20, 22–26, 28, 29, 30, 32–35, 40 42 01–03 (If input is a TC 016 with a non-zero subsection code), 18, 19, 20–26, 28, 29, 32, 97-99 70 Anything except 01–03, 31, 36, 42, 70–72, 97-99 71 Anything except 01–03, 31, 36, 70-72, 97-99 72 Anything except 01–03, 31, 36, 42, 70–72, 97-99 97 06-12, 18-22, 26, 28-30, 33, 35, 40-42, 70-72, 98, 99 98 Anything except 01, 02, 20-22, 26, 31, 32, 36, 40-42, 70-72, 97 99 Anything except 01–03, 20, 70-72, 97

# UPC 358 Resolution - Unpostables

3.12.278.34.1 (01-01-2022) UPC 358 Resolution - Unpostables All UPC 358 cases are closed by GUF using URC 2.

# UPC 358 Resolution

3.12.278.34.2 (01-01-2022) UPC 358 Resolution Review the unpostable document and the current EO status. If the EO status still needs updating, re-input the transaction using the correct status and subsection codes along with any other required elements. See IRM 3.13.12.6.2.4, TC 016, for more information on required elements. If no updating is required, destroy the unpostable document using local procedures. If you didn't input the unpostable transaction and can't determine the originator's intent, contact the originator. If the originator still needs the status updated, re-input the transaction using the correct status and subsection codes along with any other required elements. See IRM 3.13.12.6.2.4 for more information on required elements. If no updating is required or you can't contact the originator, destroy the unpostable document using local campus procedures.

# UPC 359 TC 020/022

3.12.278.35 (04-12-2022) UPC 359 TC 020/022 RC 1 - A TC 020 attempts to post to the BMF and the entity EO status is 01–03, 06, 07, 10–12, 18, 19, 25. RC 2 - A TC 022 attempts to post and the Affiliation Code is either 6 or 8 (parent of a group). RC 3 - A TC 022 attempts to post and a tax module for MFT 34/37/44/50/67 has: An unreversed TC 424 or 420 (which generates a -L freeze), or A TC 427 not followed by a subsequent TC 421. RC 4 - A TC 022 attempts to post and: There is a –T freeze on the account; or Any MFT 34/37/44/50/67 tax module contains one or more of the following freezes: –A, E–, –F, J–, –J, N–, O–, P–, –R, –S, T–, –U, –V, W–, –W, X–, –X, –Y, –Z. RC 5 - A TC 420/424 addressing MFT 34/37/44/50/67 attempts to post and a TC 022 is previously posted (no EO section). Note: This condition is bypassed if the input MFT is 34 and the Form 990-T FRC is 2. RC 6 - A TC 022 is input to delete the EO subsection and the account doesn't contain an EO subsection. RC 7 - A TC 971 ac 777 (Form 990-BL has posted to NMF) will unpost if FRC=01 (FRC=04 is the correct value for Form 990-BL).

# UPC 359 Resolution All RC - Unpostables

3.12.278.35.1 (01-01-2022) UPC 359 Resolution All RC - Unpostables All UPC 359 cases are closed by GUF using URC 2.

# UPC 359 Resolution RC 1 – 5

3.12.278.35.2 (08-01-2024) UPC 359 Resolution RC 1 – 5 Review the unpostable document and the current EO status. If there's no reason to re-input the unpostable transaction, no further action is required. If the unpostable transaction needs to be re-input, you must resolve the unpostable condition prior to re-inputting the transaction. Caution must be used when resolving the unpostable condition. Keep the following items in mind: EO accounts are normally terminated by Cincinnati with EO status 20, 22, 23, 24, or 26 when they become inactive. Processing of final returns or EO Delinquency Notices (CPs 259A-259H) sometimes result in the input or generation of EO status 20. Parents of Group Rulings, through the submission of their annual SGRI data, identify subordinates which are terminated. EO status 28 is systemically input to these accounts when the parent organization is in status 29. Note: Status 28 and 29 should be used for campus processing under limited circumstances. Destroy the unpostable document following local procedures.

# UPC 359 Resolution RC 6

3.12.278.35.3 (01-01-2022) UPC 359 Resolution RC 6 If you were the originator of the unpostable transaction, destroy the document following local procedures. If the originator of the transaction is other than yourself, route the unpostable document to the originator. Explain there's no EO section to be deleted.

# UPC 359 Resolution RC 7

3.12.278.35.4 (01-01-2022) UPC 359 Resolution RC 7 If the FRC doesn't equal 04, research for another EIN. If found with FRC=04, 6 code to the new EIN. If another EIN cannot be found, delete the TC 971 transaction.

# UPC 363 Unpostables RCs 1-9

3.12.278.36 (05-08-2025) UPC 363 Unpostables RCs 1-9 RC 1 - A TC 150 for Form 990 or 990-EZ (MFT 67), attempts to post and is missing a required Schedule A. RC 2 - A TC 150 for MFTs 01/10/34/67 attempts to post with a change of address on an account with a significant GEN and the Affiliation Code is 6 or 8. RC 3 - A TC 150 for Form 4720 (MFT 50) with abstract 237 attempts to post and the account doesn't have an EO subsection code of 02-27, 40, 50, 60, 70-71, 90-92 or no EO subsection is present and the employment code = A, G, I or T. RC 4 - A TC 150 for Form 8871 (MFT 47) or Form 8872 (MFT 49) tries to post and the EO subsection is other than 82 and EO status is not 34. RC 5 - A TC 150 for Form 990 or 990-EZ (MFT 67) attempts to post when the asset code is 1 - 9, type of organization is other than 9, Non-PF reason code is 10 and the type of supporting organization boxes on Schedule A, line 12 are blank or more than one box is checked. RC 6 - A TC 150 for Form 8038-T (MFT 46) with a balance due attempts to post and the corresponding payment is not posted to the account. RC 7 - A TC 150 with MFT 50 Doc Code 73 (Form 4720-A) attempts to post with an EIN. RC 8 - A TC 150 for Form 990-T (MFT 34) claiming the credit for small employer health insurance premiums attempts to post. RC 9 - A TC 150 with MFT 46 claiming the credit for small employer health insurance premiums attempts to post.

# UPC 363 Resolution RC 1 - Form 990/990-EZ Missing Schedule A

3.12.278.36.1 (05-08-2025) UPC 363 Resolution RC 1 - Form 990/990-EZ Missing Schedule A RC 1 - A TC 150 for Form 990/990-EZ (MFT 67) attempts to post with an Asset Code of 1–9, a Type of Organization Code other than 9, the Form 990 FRC is not 03, the Audit Indicator Code is 0, the Non-PF Reason Code is blank, and the correspondence Code is 0 on the input return, and either: The Entity subsection code is 50, 60, 70, 71, or 91; or The Entity subsection code is 03 and the Type of Foundation Code is 10–18. If the Schedule A is required but missing or incomplete, close the unpostable condition with URC 8, fill out and attach a Form 13271 asking Rejects to cancel the DLN and return the unpostable form to the filer requesting a complete Schedule A. Do not suspend the case. Note: If there's an indication that an organizations subsection has changed since the filing of the unpostable return (i.e., current subsection is 03, but subsection was 04 at the time the return was filed) and the previous subsection doesn't require a Schedule A, close the unpostable with URC 8, fill out and attach a Form 13271 asking Rejects to add CCC 3 to the record (this will bypass UPC 363-1 and allow the return to post without the missing Schedule A). If the Schedule A is attached and complete, close the unpostable with URC 8. Based on the box checked, edit the Non-PF reason code in the right margin of Schedule A, Part I, by lines 1-2. Attach Form 13271 asking Rejects to add the Non-PF code to the record. If the account is in status 97, research EDS for a new pending or posted application. If nothing on EDS, close the unpostable condition with URC 8, fill out and attach a Form 13271 asking Rejects to cancel the DLN and return the unpostable form to the filer explaining they are not an exempt organization. If there's a pending/posted application on EDS and a complete Schedule A is required and attached, close case with URC 8. Attach Form 13271 asking Rejects to add the Non-PF reason code to the record. Use the following table to determine Non-PF reason code for tax years 2016 and subsequent: If Box Checked on Schedule A is Enter Non-PF Reason Code 1 01 2 02 3 03 4 05 5 06 6 04 7 07 8 08 9 16 10 09 11 11 12a 12 12b 13 12c 14 12d 15 If the taxpayer checked box 12 or 12e and/or has entered name(s) of supported organization(s) in the table for Line 12g, Column (i), but has not checked a Type of organization in 12a-12d, don't edit a Non-PF reason code. Close the unpostable condition with URC 8, fill out and attach a Form 13271 asking Rejects to cancel the DLN and return the unpostable form to the filer requesting a complete Schedule A. Do not suspend the case. Use the following table to determine Non-PF reason code for tax years 2008 through 2015: If Box Checked on Schedule A is Enter Non-PF Reason Code 1 01 2 02 3 03 4 05 5 06 6 04 7 07 8 08 9 09 10 11 11 11 Box 11, Type I 12 Box 11, Type II 13 Box 11, Type III 14 Box 11, Type III Other 15 Use the following table to determine the Non-PF reason code for tax years 2007 and prior: If Box checked on Schedule A is Enter Non-PF Reason Code 5 01 6 02 7 03 8 04 9 05 10 06 11a 07 11b 08 12 09 13 11 14 00 Use the following table to determine the Non-PF reason code based on the Foundation code: If Foundation Code is Enter Non-PF Reason Code 10 01 11 02 12 03 if organization name includes "hospital," "clinic," etc. 12 05 if organization name includes "research," "laboratory," etc. or the name of a hospital is entered on Line 9 13 06 14 04 15 07 (SS=03) 15 08 (SS=03) if organization name includes "trust" 16 09 17 11 18 00 21 12 22 13 23 14 24 15 25 16 If the organization's subsection is 50/60/70/71/91, use the list below to determine the Non-PF code. Edit the Non-PF code on the Schedule A. Close the unpostable with URC 8. Attach Form 13271 and request Rejects add the Non-PF code to the record. Subsection Code Non-PF Code 50 03 60 11 70 09 71 11 91 11 Note: A Non-PF code of 00 is changed to an 11 prior to posting at Master File.

# UPC 363 Resolution RC 2 - Address Change on Parent of a Group Return

3.12.278.36.2 (07-16-2025) UPC 363 Resolution RC 2 - Address Change on Parent of a Group Return UPC 363 RC 2 will generate if there's an address change on the parent of a group. This unpostable attempts to stop subordinates from using the parent's EIN. Determine if a subordinate of a group is using the parent's EIN by researching the following: Check the organization name to see if it appears to be a subordinate's name. Check to see if another return has posted for the same tax period. If the unpostable return is a Form 990, check prior year filings to determine their filing pattern (i.e., 990, 990-EZ, 990-N). If a prior year return is posted and has end of year assets, review the unpostable return to determine if the beginning of year assets match. If the unpostable return is a Form 941/944, 940, or 990, determine if the prior period liability is similar to the unpostable return's liability. If the unpostable is a Form 990-N, check the "DBA" on Form 990-N to determine if it appears to be for the subordinate. If no "DBA" is present on Form 990-N, research for another EIN by using the name and address provided on the 990-N. If address matches a subordinate's address on Master File, follow procedures listed in (4) below. Note: Extreme caution must be taken before posting a 990-N to a parent organization. Thorough research must be done, utilizing all available information found on the 990-N, to determine if it belongs to a subordinate before "0" coding a 990-N return to the parent organization. If the unpostable return belongs to the parent organization, URC 0 and post the return. Change the address if applicable. Note: If an organization files an EO return and Form 941, they may be using different addresses due to different departments that complete and file the returns. If it can be determined that the address on the EO return doesn't match the address on IDRS only because a different address is used to file their Forms 941, do not change the address (this will prevent future Forms 941 from unposting since they are filed more frequently than the EO return). If the unpostable return belongs to a subordinate of the group: Determine the correct EIN. Circle out the incorrect EIN on the return and write the correct EIN above or below it. Send 3910C letter. URC 6 to update the EIN and post the return. Change the address if applicable. If the correct EIN can't be located, assign a new EIN using ESIGN. Put account in status 40, using TC 016, Doc Code 80, FYM. No filing requirements. URC 6 to the new EIN, cycle delay to post.

# UPC 363 Resolution RC 3 - Form 4720 with Abstract Number 237 Unpostables

3.12.278.36.3 (05-08-2025) UPC 363 Resolution RC 3 - Form 4720 with Abstract Number 237 Unpostables UPC 363 RC 3 will generate if a TC 150 for Form 4720 (MFT 50) with abstract 237 attempts to post and the account doesn't have an EO subsection code of 02-27, 40, 50, 60, 70-71, 90-92 or no EO subsection is present and the employment code = A, G, I or T. Use the following table to resolve UPC 363 RC 3: If And Then The organization is a state or local government entity or Indian Tribal government there's no employment code on Master File enter the appropriate employment code using CC ENREQ/BNCHG. Refer to IRM 3.13.12.6.28, Employment Code. Beginning January of 2011, programming was added to restrict the input of employment codes A, F, G & T. If input of those restricted government employment codes is needed, Fax the request to FSLG at 855-243-4014 and include a request on the cover sheet for a faxed or email reply once the actions have been taken (be sure to provide a fax number or your email address to reply to). Close the unpostable using URC "0" . Cycle delay pending the posting of the TC 016 adding the employment code. The subsection code is other than 02-27, 40, 50, 60, 70-71, or 90-92 the entity is other than a state, local or Indian Tribe government Contact the filer and notify them they are required to file Form 8886-T to report their prohibited tax shelter information. If the filer responds with a Form 8886-T: input a TC 971 ac 370 per IRM 3.13.12.19, Form 8886-T. Close the unpostable with URC 8, request Rejects cancel the DLN and forward the Form 4720 and Form 8886–T to the TE/GE Analyst at M/S 1110. The filer doesn't respond Research for another EIN which may have a compatible employment code or subsection. If unable to locate an EIN, input a TC 971 ac 370 per IRM 3.13.12.19, Form 8886-T. Close the unpostable with URC 8, request Rejects cancel the DLN and forward the Form 4720 to the TE/GE Analyst at M/S 1110.

# UPC 363 Resolution RC 4 - Form 8871 (MFT 47) and Form 8872 (MFT 49) Unpostables

3.12.278.36.4 (05-08-2025) UPC 363 Resolution RC 4 - Form 8871 (MFT 47) and Form 8872 (MFT 49) Unpostables UPC 363 RC 4 will generate if a TC 150 for Form 8871 (MFT 47) or Form 8872 (MFT 49) tries to post and the EO subsection is other than 82 and EO status is not 34. Research the IRS 527 political organization search page at Search Political Organization Disclosures for the Form 8871, by the EIN listed on the Form 4251. If the unpostable is for MFT 47 (Form 8871), determine if it's truly for a political organization by reviewing the purpose listed in Part III of the Form 8871. If the purpose listed isn't related to a political activity (i.e., fund raising, campaigning, influencing, etc.), close the unpostable with URC 8, requesting rejects cancel the DLN. Send letter 4588C informing the filer they aren't a political organization and filed the Form 8871 in error. If the purpose listed is related to political activity (i.e., fund raising, campaigning, etc.) continue processing. See IRM 3.13.12.14, Section 527 Political Organizations, for the definition of a political organization. Research CC NAMEE/NAMEB, for another EIN: If And Then An EIN is found and established on IDRS There's an EO section in status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 Close the unpostable with URC 6 to the correct EIN and name control (if applicable). An EIN is found and established on IDRS There's no EO section established Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks. Note: If an FYM is established on the BMF, input that FYM. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 to the correct EIN and name control (if applicable) and cycle delay to post after the TC 016. Send a 3910C letter to the organization informing them of the correct EIN to file their Form 8871. An EIN is found but isn't established on IDRS Input TC 000 to establish the account. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks (cycle delay as appropriate). Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Print the Form 8871 and edit the correct EIN on it. Send it to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. Send a 3910C letter to the organization informing them of the correct EIN to file their Form 8871. An EIN isn't found Use CC ESIGN with MFI O to assign a new EIN. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks (cycle delay as appropriate). Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Print the Form 8871 and edit the correct EIN on it. Send it to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. Send a 3910C letter to the organization explaining a 501(c) organization can't be a 527 organization and that a new EIN was assigned to file the Form 8871 on and that new EIN must be used for future Form 8871 filings. The EIN being used is in status 97 has an EO subsection other than 82 and the EO status isn't 34 Research for another EIN. If found, close the unpostable with URC 6 to the correct EIN. The EIN being used is in status 97 has an EO subsection other than 82, EO status isn't 34 and another EIN can't be located Use CC ESIGN with MFI O to assign a new EIN. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks (cycle delay as appropriate). Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Print the Form 8871 and edit the correct EIN on it. Send it to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. Send a 3910C letter to the organization informing them of the correct EIN to file their Form 8871. If the unpostable is for MFT 49 (Form 8872), work as follows: If Then There's no Form 8872 on the IRS 527 political organization search page Close the unpostable with URC 8, requesting rejects cancel the DLN. A Form 8871 isn't posted to the account Close the unpostable with URC 8, requesting rejects cancel the DLN. Note: A Form 8871 is required to be filed and posted before a Form 8872 can be filed. The EO status is 97 Close the unpostable with URC 8, requesting rejects cancel the DLN.

# UPC 363 Resolution RC 5 - Form 990/990-EZ Schedule A Type of Supporting Organization Unpostables

3.12.278.36.5 (05-08-2025) UPC 363 Resolution RC 5 - Form 990/990-EZ Schedule A Type of Supporting Organization Unpostables UPC 363 RC 5 will generate if Asset code is 1 - 9, type of organization is other than 9, Non-PF reason code equals 10 and the type of supporting organization boxes on Schedule A, Part I, line 12 are blank or more than one box is checked. If an organization checks the first box on line 12 on Schedule A, they must also check one of the "type of supporting organization" boxes. Rejects is instructed to correspond if no box is checked or if more than one box is checked. Research TRDBV and INOLES to determine all information and codes are correct. If necessary edit return and 8 code to include any missing information. To correct UPC 363 RC 5: If Then Line 12 on Schedule A is blank, but a Non-PF reason code 10 is edited in the right margin of Schedule A Note: ERS/Rejects instructions previously indicated to use a Non-PF reason code 10 as a default if unable to determine the correct Non-PF reason code and not to correspond. This instruction was changed effective 3/2009. ERS/Rejects will use Non-PF reason code 11 as a default. Determine the correct Non-PF reason code from Schedule A or attachments. If unable to determine correct Non-PF reason code, 8 code the unpostable. Request rejects to correct the Non-PF reason code to 11 and change on the record. Line 12 is checked and type of boxes are blank or more than one box is checked Research ENMOD to determine if previous correspondence was sent. If previous correspondence was sent, check for an IRI code in the right margin of page 2 of form. If IRI code is present, 0 code the unpostable. The Non-PF reason code has been edited correctly Close the unpostable with URC 0. Line 12 is checked and type of boxes is blank or more than one box is checked and ENMOD shows no previous correspondence was issued Send a 2694C, 2695C, 2698C or 2699C to the filer requesting the missing information. The filer responds with the information Enter the correct Non-PF Code in the right margin of Schedule A Part I, by lines 1 - 2. Close the unpostable with URC 8. Request Rejects add all line items of Schedule A, the Non-PF Code, the correspondence Received Date and the correspondence Code 21 to the record. The filer doesn't respond with the missing information Close the unpostable with URC 8. Request rejects add the Non-PF Code and the correspondence code 24 to the record. The Non-PF code is 10 and another box is checked Determine the correct Non-PF code. If unable to determine the correct Non-PF code, change the Non-PF code to 11, 8 code the UPC and request rejects add the Non-PF code to the record.

# UPC 363 Resolution RC 6 — Form 8038-T Balance Due Unpostables

3.12.278.36.6 (07-16-2025) UPC 363 Resolution RC 6 — Form 8038-T Balance Due Unpostables UPC RC 6 will generate when a Form 8038-T, TC 150 (MFT 46, doc code 74, report number range 700 - 799), with a balance due attempts to post and the corresponding payment is not posted to the account. Research IDRS for a corresponding payment. If And Then A payment is located on a different tax period and/or report number the return unposted on the tax period and report number stated on the return and there's no TC 150 posted Close the unpostable with URC 0 to post the return using with a one cycle delay to allow time for the payment to be applied. Send a request to the P&A analyst stating the payment needs to be moved to the report number where the return will post. A payment is located on a different tax period and/or report number the return unposted on the tax period and report number stated on the return and there's a posted TC 150 Determine if there's a posted TC 150 on the account the payment is located on. If there's no posted TC 150, close the unpostable with URC 8 requesting rejects correct the report number to where the payment is posted (and tax period if applicable). If there's a posted TC 150, research BMFOLI to determine an available report number (within the range of 700-799). Edit the return with the report number (if return is available). Close the unpostable with URC 8 requesting rejects correct the report number to where the payment is posted (and tax period if applicable). A payment is located on a different tax period and/or report number it's determined the unpostable return belongs on the tax period and/or report number where the payment is (i.e., the tax period/report number on the return matches the report number where the payment is) If only the tax period needs to be corrected, close the unpostable with URC 6 to the correct tax period. If the report number needs to be corrected, research BMFOLI to determine an available report number (within the range of 700-799). Edit the return with the report number (if return is available). Close the unpostable with URC 8 requesting rejects correct the report number (and tax period if applicable). Note: The report number where to post the return to must be provided to rejects. Note: Never move a return to a payment unless the posting the return to the tax period/report number on the return would create a duplicate filing condition. A payment isn't located there's no TC 150 posted Close the unpostable with URC 0. A payment isn't located there's a posted TC 150 Research BMFOLI to determine an available report number (within the range of 700-799). Edit the return with the report number (if return is available). Close the unpostable with URC 8 requesting rejects correct the report number. Note: The report number where to post the return to must be provided to rejects. Note: Determine the valid tax period the 8038-T should post to by using the date stated on Part I, line 6. Do not move a return to the payment if the report number on the return specifically states it should post to the report number it unposted on unless there's already a TC 150 posted to the report number stated on the return that would create a duplicate filing unpostable per IRM 3.12.278.26.1, UPC 332 RC 9 Resolution.

# UPC 363 Resolution RC 7 - Form 4720-A (MFT 50) with Doc Code 73 Unpostables

3.12.278.36.7 (05-08-2025) UPC 363 Resolution RC 7 - Form 4720-A (MFT 50) with Doc Code 73 Unpostables UPC RC 7 will generate when a TC 150 with MFT 50 Doc Code 73 (Form 4720-A) attempts to post with an EIN. The TC 150 will post with an SSN. Close the unpostable with URC 8 to Rejects asking to cancel the DLN and transfer the case to Non-masterfile (NMF) in Kansas City.

# UPC 363 Resolution RC 8 - Form 990-T Small Employer Health Insurance Premiums Unpostables

3.12.278.36.8 (05-08-2025) UPC 363 Resolution RC 8 - Form 990-T Small Employer Health Insurance Premiums Unpostables UPC RC 8 will generate when a TC 150 with MFT 34 claiming the credit for small employer health insurance premiums attempts to post. Close the unpostable with URC 8 to Rejects asking to cancel the DLN and reprocess the return. Note: Do not issue a manual refund on UPC RC 8.

# UPC 363 Resolution RC 9 - MFT 46 Small Employer Health Insurance Premiums Unpostables

3.12.278.36.9 (05-08-2025) UPC 363 Resolution RC 9 - MFT 46 Small Employer Health Insurance Premiums Unpostables UPC RC 9 will generate when a TC 150 with MFT 46 claiming the credit for small employer health insurance premiums attempts to post. Close the unpostable with URC 8 to Rejects asking to cancel the DLN and reprocess the return.

# UPC 365 TC 591/593 on Parent Organizations

3.12.278.37 (01-01-2022) UPC 365 TC 591/593 on Parent Organizations RC 1 - A TC 591/593 for MFT 67 attempts to post and the Affiliation Code in the EO Section is a 6 or 8.

# UPC 365 Resolution RC 1 - Unpostables

3.12.278.37.1 (01-01-2022) UPC 365 Resolution RC 1 - Unpostables All UPC 365 cases are closed by GUF using URC 2.

# UPC 365 Resolution RC 1

3.12.278.37.2 (01-01-2022) UPC 365 Resolution RC 1 Group rulings cannot be dissolved by a TC 591/593. See IRM 3.13.12.12, Group Rulings, for more information on Group Rulings. UPC 365 cases are closed by GUF without charge outs being generated. Unpostables will receive a listing of closed UPC 365 cases each cycle. Research the tax modules addressed by the TC 591/593. If the TC 591/593 was input satisfy an open module, input a TC 590 cc 075. If the TC 591/593 addressed a module not in an open status, no action is necessary.

# UPC 366 No EO Section Present

3.12.278.38 (01-01-2022) UPC 366 No EO Section Present RC 1 - An input transaction attempts to establish a tax module for MFT 34, 37, 44, 47, 49, 50, or 67 and there's no EO subsection present in the entity. Note: A TC 150 for MFT 34 containing a Type of Organization Code 3 will bypass this check. Any module establishing TC input for MFT 34 when the Form 990-T FRC is 2 will bypass this check.

# UPC 366 Resolution RC 1 - Unpostables

3.12.278.38.1 (01-01-2022) UPC 366 Resolution RC 1 - Unpostables All EO TC 150 and TC 157 cases are assigned by GUF to Unpostable Control in B3 category.

# UPC 366 Resolution RC 1

3.12.278.38.2 (07-17-2025) UPC 366 Resolution RC 1 Research the BMF to verify the EIN on the unpostable document belongs to the organization. If the EIN belongs to the organization and there are no other EINs which belong to the organization, research EDS to see if the organization has applied for an exemption. Note: If the entity is a Limited Liability Company (LLC), research to determine if there's a LLC indicator. If there's one, it must be removed before establishing the EO section. Remove the LLC indicator via CC ENREQ/BNCHG and inputting a "9" in the LLC-CD> field. If the primary or sort name contains "Limited Liability Company" or "LLC" , it needs to be removed. This can be done with the action to remove the LLC indicator or as a separate action if there's no LLC indicator. If Then There's an open case on EDS Input TC 016 Doc. Code 80, definer code B to establish the EO section and put the EO status in 40. Note: This instruction applies to returns with any subsection or no subsection. URC 0 and cycle to post after the TC 016. There's an approved closed case on EDS (EDS status code 01, 06 or 09) Input TC 016 Doc. Code 80, definer codes ABC to establish the EO section with all the appropriate information from EDS. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case on EDS Correspond with the taxpayer using letter 3909C or 3877C informing them their recent application was disapproved and request additional information and suspend the unpostable. If they respond with a letter of determination, contact personnel in Cincinnati via e-mail at *TE/GE-EO-Correspondence Unit to validate the letter's validity. If valid, establish the EO section with TC 016 Doc. 80, definer codes ABC with all the appropriate information from the determination letter. If they respond with documentation indicating reapplication, establish the EO section with EO status 40 using TC 016 Doc. Code 80, definer codes B. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: This instruction applies to returns with any subsection or no subsection. If the organization doesn't respond, place the account in status 99. Close the unpostable with URC 0 and cycle to post after the TC 016. There's a disapproved closed case on EDS and the subsection on the return is different from the subsection on EDS Treat the return as if there's no case on EDS and follow the instructions below. There's no case on EDS If there's no subsection or the subsection is 03/04/09/17/29, establish the EO section with status 40, with a TC 016, Doc Code 80 and definer code B with or without a GEN present. If the subsection on the unpostable return is or can be determined to be 29, establish the EO section with status 36. Part V lines 13a, 13b and 13c can be used to determine SS 29 since they should only be completed by 501(c)(29) organizations. If the unpostable return is Form 990–EZ, correspond for Form 990 using the 4588C letter. If the subsection on the return is other than 03/04/09/17/29, establish the EO section with a Form 990 FR of 01, EO status code 36 using the current month and year as the status date, FYM, subsection code as indicated on the return, and classification code (see Document 11308, Information Systems Code Quick Reference for TE/GE Employees, Part 3 - Exempt Organizations Rulings & Agreements) with a TC 016 Doc. Code 80, definer codes AB with or without a GEN present. Close the unpostable with URC 0 and cycle to post after the TC 016. The return is a Form 5227 Establish an EO subsection with Doc Code 80, TC 016, definer codes AB, subsection code 90, classification code 1, status code 12 and current date (12YYYYDD), FYM must be 12. Check line B on the Form 5227 to determine filing requirements: Charitable Remainder Annuity Trust under Section 664(d)(1) or Charitable Remainder Unitrust under Section 664(d)(2) - Add Form 5227>1 filing requirements if "No" is checked on Line G. Delete Form 1041 filing requirements if no Form 1041 was filed for the prior year or no extension was filed for the current year. Charitable Remainder Annuity Trust under Section 664(d)(1) or Charitable Remainder Unitrust under IRC 664(d)(2) - Add Form 5227>2 and Form 1041 filing requirements if "Yes " is checked on Line G. Charitable Lead Trust - Add Form 5227>2 and Form 1041 filing requirements. Pooled Income Funds under IRC 642(c) - Add Form 5227>2 and Form 1041 filing requirements. All other IRC 4947(a)(2) Trusts - Add Form 5227>2 and Form 1041 filing requirements. Close the unpostable with URC 0 and cycle to post after the TC 016. The return is a Form 990–T Refer to IRM 3.13.12.9.12, Form 990-T, for complete instructions for posting Form 990-T. If the name on the return indicates the organization is a federal credit union, refer to IRM 3.13.12.6.18.24 EO Status Codes 41 and 42, If/Then table. Note: As of January 1, 2013 the status doesn't need to change on a federal credit union to post a Form 990-T. Add the 990-T filing requirement along with Form 990 filing requirement 07. Don't assign a separate EIN. If the Form 990 FR is 00 and Line I 527 box is checked Refer to IRM 3.12.278.24.3.3(9), UPC 329 UP Form 990/990-EZ - No 990/990-EZ FR. If the EIN belongs to the organization but another EIN is found with an EO section for the organization: Perfect the document with the correct EIN and close the unpostable with URC 6 and cycle to post after the TC 016. Send the case to Entity for consolidation of the EINs. Note: If a Sole Proprietor number is present, remove it with CC ENREQ/BNCHG (SOLE-PRP-SSN>) using 000-00-0001. If the EIN doesn't belong to the organization, research for another EIN and process as follows: If another EIN is found and has an EO section, perfect the document and close the unpostable with URC 6 to the correct EIN. Send a 3910C letter with correct EIN. If another EIN is found but doesn't have an EO section, research for a pending TC 016 Doc. Code 80 which will establish the EO section. If there's a pending TC 016, perfect the return with the correct EIN, close the unpostable with URC 6, and cycle to post after the TC 016. If there's no pending TC 016, research EDS and follow the instructions in paragraph (2) above to establish the EO section with a TC 016; perfect the return with the correct EIN, close the unpostable with URC 6 and cycle to post after the TC 016. Send a 3910C letter with correct EIN. If the EIN doesn't belong to the organization and the correct EIN isn't already established: Assign a new EIN using CC ESIGN and MFI O. Input a TC 016 Doc. Code 80 to add the EO section per instructions in paragraph (2) above. Cycle the TC 016 to post after the establishment of the EIN. Perfect the return with the new EIN and close the unpostable with URC 6. Cycle to post after the TC 016. If the unpostable is a church filing a Form 990 without an official exemption: Establish the EO section with an EO status 30 using a TC 016 Doc. Code 80, definer code B. If the return is received timely, close the unpostable with URC 0 and cycle to post after the TC 016. If the return is received late, close the unpostable with URC 8 and request Rejects input CCC R and V to prevent the assessment of penalties. If the unpostable is an organization filing a Form 990 according to IRC 501(c)(3) without an official exemption and with gross receipts less than $5,000: Establish the EO section with an EO status 31 using TC 016 Doc. Code 80, definer code AB. If the return is received timely, close the unpostable with URC 0 and cycle to post after the TC 016. If the return is received late, and is a church, close the unpostable with URC 8 and request Rejects input CCC R and V to prevent the assessment of penalties. If the unpostable is a Form 8871 (MFT 47), research the IRS 527 political organization search page at Search Political Organization Disclosures for the Form 8871, by the EIN listed on the Form 4251, to determine if the Form 8871 is truly for a political organization by reviewing the purpose listed is Part III. See IRM 3.13.12.14, Section 527 Political Organizations, for the definition of a political organization. If And Then The purpose listed isn't related to a political activity (i.e., fund raising, campaigning, influencing, etc.) Close the unpostable with URC 8, requesting rejects cancel the DLN. Send letter 4588C informing the filer they aren't a political organization and filed the Form 8871 in error. The purpose listed is related to political activity (i.e., fund raising, campaigning, influencing, etc.) There's an EO section with status 34, SS 82, Form 990 FR of 01 and Form 1120 FR of 09 Close the unpostable with URC 0. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. Note: Ensure an FYM is established on the BMF. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). The purpose listed is related to political activity (i.e., fund raising, campaigning, influencing, etc.) There's no EO section established Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks. Note: If an FYM is established on the BMF, input that FYM. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202209, input 09 as the FYM). Close the unpostable with URC 0 and cycle delay to post after the TC 016. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. The entity is an active Form 1065, 1120 (FR other than 09) or 2290 (and entity is established as a Sole Proprietor) filer and the purpose listed is related to political activity (i.e., fund raising, campaigning, influencing, etc.) Use CC ESIGN with MFI O to assign a new EIN. Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 01, Form 1120 FR of 09 and remarks. Note: Input the FYM of the unpostable (for example, the unpostable is on tax period 202112, input 12 as the FYM). Close the unpostable with URC 6 with the new EIN and correct name control (if needed) and cycle delay to post after the TC 016. Send a copy of the Form 8871 to EO Entity, MS 6273, requesting they remove the old EIN off the Oracle and add the new EIN to the Oracle. If unable to determine if the entity has political activity or not The organization's name indicates a corporation, LLC, trust or sole proprietor Close the unpostable with URC 8, requesting rejects cancel the DLN. Send letter 4588C informing the filer they aren't a political organization and filed the Form 8871 in error. If unable to determine if the entity has political activity or not The organization's name indicates political affiliation and there's an EO section with status 34, SS 82 with Form 990 FR of 01 and Form 1120 FR of 09 Close the unpostable with URC 0. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. Note: Ensure an FYM is established on the BMF. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202112, input 12 as the FYM). If unable to determine if the entity has political activity or not The organization's name indicates political affiliation and there's no EO section established Establish an EO section with CC EOREQ/EOCHG, Doc. Code 80, TC 016, definer codes AB, SS 82, classification code 1, status code 34/YYYYMM (current year and month), FYM (see note), Form 990 FR of 1, Form 1120 FR of 09 and remarks. Note: If an FYM is established on the BMF, input that FYM. If no FYM is established, input the FYM of the unpostable (for example, the unpostable is on tax period 202112, input 12 as the FYM). Close the unpostable with URC 0 and cycle delay to post after the TC 016. Exception: If the name control on UPTIN is ZZZZ, close the unpostable with URC 6 to change the name control to match the BMF. There's more than one unpostable for the same tax period The POL site only shows one Form 8871 filed Determine how the unpostable should be worked per the If/Then chart. If the entity is a political organization, close one unpostable with URC 0. Close the other unpostable(s) with URC 8 requesting rejects cancel the DLN. If the entity isn't a political organization (or it can't be determined), close the unpostable(s) with URC 8 requesting rejects cancel the DLNs. There's already a TC 150 posted on the same tax period as the unpostable The POL site doesn't show two Forms 8871 were filed Close the unpostable with URC 8, requesting rejects cancel the DLN. If the unpostable is a foreign private foundation described in IRC 4948(b) which is not required to apply for exemption but is required to file a Form 990-PF to pay 4% tax on gross investment income derived from sources within the United States: Establish the EO section with EO status 33 using a TC 016 Doc. Code 80, definer code B. Close the unpostable with URC 0 and cycle to post after the TC 016. If the organization is a subordinate of the National Credit Union Administration (GEN 0697), don't add the subordinate to the GEN because they are not required to file. Process the return as follows: Establish the EO section with an EO status 36 and a Form 990 FR using TC 016 Doc. Code 80, definer codes AB. Close the unpostable with URC 0 and cycle to post after the TC 016. Remove the EO section with a TC 022 and cycle to post after the TC 150. Send a 4588C letter to the organization explaining they are not required to file because they are exempt under 501(c)(1). If the unpostable is a Form 990–T claiming the credit for small employer health insurance premiums, use the following tables to correct the unpostable conditions. Note: Due to the high dollar refunds, these cases should be worked as priority cases. 2009 and prior If Then There's no subsection Determine the correct TO code and subsection. Input TC 016 and add a 990–T filing requirement. See IRM 3.13.12.9.12, Form 990-T. Line 44f was edited to Line 44g (2010-2015) Line 45f was edited to Line 45g (2016 & 2017) Line 50f was edited to Line 50g (2018) Line 51f was edited to Line 51g (2019) Input a URC 8 to close the unpostable to Rejects. Instruct Rejects to move the credit to the appropriate line. The Form 990-T claiming 45R credit is filed using an EIN with 1120 filing requirements Do not assign a new EIN. Do not correspond with the filer. Update the subsection to status 99 with 1120 filing requirements. This will allow the 990-T to post on the EIN with 1120 filing requirements. Input URC "0" to close the unpostable condition and cycle delay to allow the return to post after the status 99 change posts. 2010 and subsequent If Then There's no subsection Input TC 016 and add a 990–T filing requirement. Input a URC 0 to close the unpostable and cycle delay 2 to allow time for the TC 016 to post. The Form 990-T claiming 45R credit is filed using an EIN with 1120 filing requirements Don't assign a new EIN. Don't correspond with the filer. Update the subsection to status 99 with 1120 filing requirements. This will allow the 990-T to post on the EIN with 1120 filing requirements. Input URC "0" to close the unpostable condition and cycle delay to allow the return to post after the status 99 change posts. If the unpostable is a revenue receipt (TC 610, TC 670, etc.): If Then An RPS TC 610 case is unpostable (return should also be unpostable) Research IDRS to locate the TC 150. If the TC 150 was resolved, take the necessary actions to ensure the RPS TC 610 is posted to the same location as the TC 150. If the TC 150 was not resolved, reassign the TC 150 case so the TC 150 and the RPS TC 610 can be resolved together. An unpostable TC 670 is a payment with an extension Resolve it together with the extension per the instructions above. Other payments Research to determine proper location for posting by using the background information on EO payments found in the table below. If the proper location for the payment can be determined, close the unpostable with the appropriate resolution code to post the payment. If still unable the post the payment, research CC BMFOLI and the corresponding CC BMFOLT to determine if there's another MFT to post the money; for example, MFT 01 (Form 941), MFT 02 (Form 1120), MFT 10 (Form 940), MFT 11 (Form 943), or MFT 14 (Form 944). If a location for the payment can be determined, close the unpostable with the appropriate resolution code to post the payment. If the proper location can't be determined, contact the organization. Post the payment and resolve the unpostable per the organization's instructions. The unpostable payment is for a Social Security Number (SSN) for MFT 50, Form 4720 Determine if an SSNV account is established. If it's established, close the unpostable with URC 8 requesting rejects apply the payment to the SSNV. If it's not established, input the action to establish the SSNV account, then close the unpostable with URC 8 requesting rejects apply the payment to the SSNV. MFT Background Information 02 Effective for tax periods ending on or after Dec. 31, 2006 and subsequent, Form 1120–C replaced Form 990-C (MFT 33).Form 1120-C is filed by Farmer's cooperatives, both taxable and exempt. It can be a taxable return. 34 Form 990-T is filed by organizations with unrelated business income or trusts filing under IRC 401(a) and 408. It can be a taxable form, and payments can be made with the return, an extension or as estimated taxes. 37 Form 5227 is filed by charitable trusts and pooled income funds to report financial activities of a split-interest trust. The return is not taxable; however, filers of this form may need to file Form 4720 (see below) to report their tax liability. 44 Form 990-PF is filed by private foundation. It can be a taxable form, and payments can be made with the return, an extension or as estimated payments. 50 Form 4720 is filed by organizations and individuals liable for certain excise taxes, The payments are made with the form itself. 67 Form 990/990-EZ/990-N is filed by organizations exempt from income tax. It is a non-taxable form; however, organizations may pay a daily delinquency penalty (DDP) with the return when it's filed late. If the unpostable is an extension (TC 460, 620), research EDS to determine if the organization has applied for exemption. Follow the procedures below if there's information on EDS: If Then EDS shows an open case Establish an EO section with status code 40 per IRM 3.12.278.6.5.21 , EO Status Code 40. Close the unpostable with URC 0 and cycle to post after the TC 016. EDS shows an approved closed case (EDS status code 01, 06 or 09) Input TC 016 Doc. Code 80, definer codes ABC to add the EO section per the EDS information. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: If the organization checked the incorrect box on the extension, edit the correct MFT on the extension. Send letter 4588C informing the organization of the correct return to file. Close the unpostable with URC 6 or 8. EDS shows a disapproved closed case Close the unpostable with URC D. Input the extension with a TC 460 on the BMF FR on IDRS (i.e., MFT 02, 05) using CC REQ77. If there's no BMF FR, input the TC 460 on MFT 02. Follow the procedures below if there's no case on EDS: If And Then The entity on the extension matches the entity on IDRS the name indicates the organization is a political organization and there's EO section Establish an EO section with CC EOREQ/EOCHG, TC 016 Doc. Code 80, definer codes AB, subsection 82, classification code 1, status code 34/date, FYM, Form 990 FR of 01, a Form 1120 FR of 09, and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016 The entity on the extension matches the entity on IDRS the name indicates the organization is a church Note: The organization is likely a church if the name contains the following word(s): Church, Assembly or Assembly of God, Chapel, Cathedral, Fellowship, Jehovah's Witness, Monastery, Seventh Day Adventist, Synagogue, Temple, Worship Center, or Iglesia. If the extension is being filed for a Form 990 or 990-EZ, establish an EO section with CC EOREQ/EOCHG, TC 016 Doc. Code 80, definer code B, status code 30/date (use current YYYYMM) and remarks. If the extension is being filed for a Form 990-T, establish an EO section with status code 07 per IRM 3.12.278.6.5.3, EO Status Code 07. Close the unpostable with URC 0 and cycle to post after the TC 016. The entity on the extension matches the entity on IDRS the organization indicates a GEN on the extension Establish an EO section with CC EOREQ/EOCHG, TC 016 Doc. Code 80, definer code B, status code 40/date, FYM and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. The entity on the extension matches the entity on IDRS there's no EO section and the Return Code is 15, Form 990-T (governmental entities) Using CC ENREQ/BNCHG, input the FYM from the Form 8868, 990-T>2 FR and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: If there's a sole proprietor cross reference SSN on CC ENMOD, it must be removed before inputting the above action. Remove the SSN using CC ENREQ/BNCHG, TC 016, SOLE-PRP-SSN>000-00-0001. Use the appropriate cycles delay on subsequent actions. The entity on the extension matches the entity on IDRS there's no EO section and the Return Code is 05 (Form 990-T, sec. 401(a) or 408(a) trust) or 06 (Form 990-T, trust other than above) Using CC ENREQ/BNCHG, input the FYM from the Form 8868, 990-T>2 FR and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. Note: If there's a sole proprietor cross reference SSN on CC ENMOD, it must be removed before inputting the above action. Remove the SSN using CC ENREQ/BNCHG, TC 016, SOLE-PRP-SSN>000-00-0001. Use the appropriate cycles delay on subsequent actions. The entity on the extension doesn't match the entity on IDRS Research for an EIN for the entity on the extension. If found, close the unpostable with URC 6 to the correct EIN. If an EIN can't be found, assign an EIN, close the unpostable with URC 6 to the new EIN and cycle delay to post after the TC 000. Send letter 3910C informing the organization of the EIN assigned. The organization filed the extension for a Form 990/990-EZ but has a Form 990-PF filing requirement Close the unpostable with URC 6 to post the extension to the Form 990-PF. Send letter 4588C informing the organization the extension was applied to the Form 990-PF. The organization filed the extension for a Form 990-PF but has a Form 990/990-EZ filing requirement Close the unpostable with URC 6 to post the extension to the Form 990/990-EZ. Send letter 4588C informing the organization the extension was applied to the Form 990/990-EZ. The organization filed the incorrect extension form (Form 7004) Correct the form number on the extension and line through the DLN. Close the unpostable with URC 8 requesting rejects cancel the DLN and renumber for the correct MFT. None of the criteria above is met there's no EO section Establish an EO section with CC EOREQ/EOCHG, TC 016 Doc. Code 80, definer code B, status code 40/date, FYM and remarks. Close the unpostable with URC 0 and cycle to post after the TC 016. If an organization is in EO status 41, 42, 97, 98 or 99, input the extension with a TC 460 on the BMF FR on IDRS (i.e., MFT 02, 05) using CC REQ77. If there's no BMF FR, input the TC 460 on MFT 02. If employment code W is present, remove it from the record. Close the unpostable with URC D.

# UPC 369 TC 01X with Employment Code W

3.12.278.39 (01-01-2022) UPC 369 TC 01X with Employment Code W RC 1 - TC 01X with Employment Code W addressing an account with an EO section where the subsection code is not 00/03/50/60/70. RC 2 - TC 01X with Employment Code W addressing an account with an EO section where the subsection code is 00/03/50/60/70 and the current EO status is other than 01/02/03/07/10/11.

# UPC 369 Resolution RC 1 & 2 - Unpostables

3.12.278.39.1 (01-01-2022) UPC 369 Resolution RC 1 & 2 - Unpostables All UPC 369 cases are closed by GUF using URC 2 and routed to the initiator. These cases are closed by GUF without charge outs being generated. The initiating area will receive a listing of closed UPC 369 cases each cycle. Verify the TC 01X is addressing the correct account. If the wrong account was addressed, re-input the TC 01X to the proper account. If the proper account was addressed, correct the EO section to allow the TC 01X to post. Note: Do not update the subsection code or the status without performing research on EDS.

# UPC 370 GEN File Transactions (GEN File Unpostables)

3.12.278.40 (01-01-2022) UPC 370 GEN File Transactions (GEN File Unpostables) RC 1 - A TC 000 or TC 016 Doc. Code 80 with an Affiliation Code of 6 or 8 attempts to create a parent record on the GEN file and the input NEW GEN is already on the GEN file. RC 2 - A TC 000 Doc. Code 81 with an Affiliation Code of 7 or 9 attempts to create a subordinate record on the GEN file and: The input NEW GEN is not on the GEN file; or The input NEW GEN matches a GEN already on the GEN file and the input (subordinate) TIN is already present on the GEN file; or The NEW GEN is 0000. RC 3 - A TC 000 Doc. Code 80 with an Affiliation Code of 7 or 9 is input to establish a subordinate account on the GEN file and the input NEW GEN is not already on the GEN file. RC 4 TC 000 Doc. Code 80 input with a NEW GEN and no affiliation code; or A TC 016 Doc. Code 80 input with an Affiliation Code other than 6, 7, 8 or 9 and NEW GEN other than 9999; or A TC 016 Doc. Code 80 input with a NEW GEN equal to 9999 and the Affiliation Code is not equal to 1, 2, or 3. RC 5 - A TC 016 Doc. Code 81 (group change) input to change the GEN file and: The parent TIN of the TC 016 don't match the TIN on the GEN file; or The TC 016 GEN is not on the GEN file; or The TC 016 GEN is on the GEN file and the TIN and name control match those of the parent, but: The TC 016 was input without definer code D and the NEW GEN on The TC 016 matches a GEN already on the GEN file; or The TC 016 was input with definer code D and there are no subordinates on the GEN file with the new subordinate indicator on; or The TC 016 was input the definer code E and the NEW GEN input on the TC 016 is not on the GEN file; or The TC 016 was input the definer code E and there are no subordinates on the GEN file; and The FROM GEN is 0000. RC 6 - A TC 016 Doc. Code 80 with an Affiliation Code 7 or 9 is input with a NEW GEN present and the NEW GEN (other than 9999) is not on the GEN file. RC 7 - A TC 016 Doc. Code 80 with definer code F is input to change the GEN file and: The TC 016 GEN is on the GEN file with the TIN matching the parent, but the change is for an Affiliation Code of other than 6 or 8; or the change is for an Affiliation Code of 7 or 9 and another TC 016 for the GEN with a different TIN with an Affiliation Code of 6 or 8 didn't post the same cycle or the next 3 cycles. The TC 016 GEN is on the GEN file with the TIN matching a subordinate but the change is of an Affiliation Code of 6 or 8 and another TC 016 for the GEN with a TIN matching the parent didn't post the same cycle or the next 3 cycles. There is an indication on the GEN file which a TC 016 with definer code F is awaiting update from the BMF. RC 8 - A TC 016 Doc. Code 80 with a definer code C and Affiliation Code 6 or 8 with TIN not matching the parent TIN for the GEN. RC 9 - A TC 016 Doc. Code 80 with a definer code G, Affiliation Code 1, 2, or 3, the New GEN = 9999, and the From GEN already exists on the GEN File.

# UPC 370 Resolution - Unpostables

3.12.278.40.1 (05-08-2025) UPC 370 Resolution - Unpostables All UPC 370 cases are closed by the GUF system using URC 2 and routed back to the originator. If a UPC 370 case is received, follow the resolution instructions in IRM 3.12.278.40.2, UPC 370 Resolution All RC.

# UPC 370 Resolution All RC

3.12.278.40.2 (05-08-2025) UPC 370 Resolution All RC GUF generates a control base for all UPC 370 cases to B3 category after they are closed with URC 2. GUF also generates a charge out for each UPC 370 case. Determine the appropriate action(s) needed to resolve the unpostable. If Then The transaction does not need to be re-input No action is needed. Destroy Document 4251 (if applicable) using local procedures. The transaction needs to be re-input See IRM 3.13.12.12, Group Rulings, for information on group rulings and the proper use of definer codes when inputting GEN file changes. Re-input the transaction using CC EOREQ/EOCHG and the appropriate date. Destroy Document 4251 ( if applicable) using local procedures.

# UPC 371 GEN File Transactions (BMF Unpostables)

3.12.278.41 (01-01-2022) UPC 371 GEN File Transactions (BMF Unpostables) RC O - A TC 000/016 Doc. Code 80 with a NEW GEN and Affiliation Code of 6 or 8 and the entity memo freeze is significant. RC 1 - A TC 016 Doc. Code 81 with a FROM GEN which doesn't match the BMF account GEN. RC 2 A TC 016 Doc. Code 80 with a significant NEW GEN and the FROM GEN doesn't match the entity GEN. A TC 016 Doc. Code 80 when the FROM GEN doesn't match the BMF GEN and either the definer code is F or the definer code is C and the affiliation code is significant. RC 3 - A TC 016 Doc. Code 80 or 81 with Affiliation Code 1, 2 or 3 and: The NEW GEN is other than 0000 or 9999; or The NEW GEN is 0000 and the entity GEN is not 0000. RC 4 - A TC 016 Doc. Code 80 without definer code F attempts to update the affiliation code from parent (6 or 8) to subordinate (7 or 9) or vice versa. RC 5 - A TC 016 Doc. Code 80 with all of the following: The input Affiliation Code is not 0, 6 or 8; and The BMF Affiliation Code is 6 or 8; and The Definer Code is not C, F, or G. RC 6 - A TC 020 attempts to post and the BMF Affiliation Code is 6 or 8. RC 7 - A TC 016 Doc. Code 80 attempts to post and the input subsection code or status code is significant and different from the BMF subsection code or subsection code respectively and the BMF Affiliation Code is 6 or 8 and the FROM GEN is zero or the FROM GEN doesn't equal the BMF GEN. RC 8 - A TC 016 Doc. Code 80/81 attempts to post with all of the following: The NEW GEN is significant; and The Definer Code is not E; and The BMF Affiliation Code is 6 or 8; and The BMF EO status is other than 22, 26 or 29. RC 9 - A TC 016 Doc. Code 80 attempts to update the EO status to 20, 24, 25 or 26 and the BMF Affiliation Code is 6 or 8.

# UPC 371 Resolution All RC - Unpostables

3.12.278.41.1 (01-01-2022) UPC 371 Resolution All RC - Unpostables All UPC 371 cases are closed by GUF using URC 2.

# UPC 371 Resolution All RC

3.12.278.41.2 (01-01-2022) UPC 371 Resolution All RC GUF generates a control base for all UPC 371 cases after they are closed with URC 2. GUF also generates a charge out for each UPC 371 case. Use these documents to determine the intent of the initiator (if it's someone other than yourself). If Then The transaction does not need to be re-input Destroy the document using local procedures. The transaction needs to be re-input See IRM 3.13.12.12, Group Rulings, for information on group rulings and the proper use of definer codes when inputting GEN file changes. Re-input the transaction using CC EOREQ/EOCHG and the appropriate data. Destroy the document using local procedures.

# UPC 372 Generated TC 590 (GEN File)

3.12.278.42 (01-01-2022) UPC 372 Generated TC 590 (GEN File) RC 1 - A TC 590 cc 014 generated from the posting of a Form 990 group return with Group Indicator of 7 either fails to match a GEN on the GEN file, or the TC 590 EIN fails to match the GEN of a parent record (with subordinate records) or a subordinate record on the GEN file.

# UPC 372 Resolution - Unpostables

3.12.278.42.1 (01-01-2022) UPC 372 Resolution - Unpostables All UPC 372 cases are assigned to B3 category by the GUF system.

# UPC 372 General Resolution Procedures

3.12.278.42.2 (01-01-2022) UPC 372 General Resolution Procedures Whenever a Form 990 with a Group Code of 1 posts to the BMF, a TC 590 cc 014 is generated for every subordinate of the group. The TC 590 cc 014 is a transaction containing the GEN from the entity section of the parent account, not the GEN on the return. When resolving these unpostables, keep in mind any change to the EIN of the posted return necessitates reprocessing of the return. The TC 590 is unposted, not the TC 150.

# UPC 372 Specific Resolution Procedures

3.12.278.42.3 (01-01-2022) UPC 372 Specific Resolution Procedures GUF sends a charge out to Files for the group return from which the unpostable TC 590 generated. Verify the return is a group return by the following: The entity section states "Group Return" . If box H(a), on the Form 990, is checked "yes" , all subordinates are included in the group return. If box H(b), on the Form 990, is checked "no" , a list of the subordinates included in the group return should be attached. Line H(c) should state the GEN for the group. Verify the entity on the group return matches the BMF. Verify the BMF is set up for a group return by the following: The "continuation-of-primary-name" line contains the words "Group Return" . The Form 990 FRC is 03. The Affiliation Code is 9. Exception: State chartered credit union group returns may have an Affiliation Code of 6. See IRM 3.13.12.12.11, State-Chartered Credit Unions, for more information.

# UPC 372 Return Entity Does Not Match BMF Entity

3.12.278.42.3.1 (01-01-2022) UPC 372 Return Entity Does Not Match BMF Entity If the entity on the return doesn't match the BMF and the return is not a group return, research for a better EIN. If Then A better EIN is found Perfect the document with the correct EIN. Place an X to the left of the group code. Prepare Form 3893, attach it to the Form 990 and reprocess the return. Close the unpostable TC 590 with URC D. A better EIN is not found Use CC ESIGN to assign a new EIN to the entity. Perfect the document with the correct EIN. Place an X to the left of the group code. Prepare Form 3893, attach it to the Form 990 and reprocess the return. Close the unpostable TC 590 with URC D. If the entity on the return doesn't match the BMF but the return is a group return, research for a better EIN. Note: CC EOGEN should be used to research the GEN shown on line H(c) of the Form 990. If Then A better EIN is found Perfect the document with the correct EIN. Prepare Form 3893, attach it to the Form 990 and reprocess the return. Close the unpostable TC 590 with URC D. A better EIN is not found Use CC ESIGN to assign a new EIN to the entity. Perfect the document with the correct EIN. Prepare Form 3893, attach it to the Form 990 and reprocess the return. Close the unpostable TC 590 with URC D.

# UPC 372 Return Entity Matches BMF Entity

3.12.278.42.3.2 (01-01-2022) UPC 372 Return Entity Matches BMF Entity If the entity on the return matches the BMF but the return is not a group return: Input TC 016 Doc. Code 80 to update the EO section of the BMF, if needed. Close the unpostable with URC D. If the entity on the return matches the BMF and the return is a group return: If Then The GEN on the return doesn't match the GEN on the BMF Use CC EOGEN to determine the correct GEN. Perfect the document with the correct GEN. The GEN on the return is correct and the GEN on the BMF is correct Use CC EOGEN to determine the proper EIN of the group return for the correct GEN. Perfect the document with the correct EIN. Prepare From 3893, attach it to the Form 990 and reprocess the return. Close the unpostable with URC D. If the entity on the return matches the BMF, the return is a group return and the GEN on the return matches the BMF, verify the status of the account to which the unpostable TC 590 is directed: If Then The current status is 20 or 28 Close the unpostable with URC D. The current status is other than 20 or 28, verify the GEN agrees with the return GEN If the GEN agrees, close the unpostable with URC D. If the GEN doesn't agree, input TC 016 Doc. Code 80 and correct the GEN, close the unpostable with URC 0 and cycle to post after the TC 016.

# UPC 373 TC 016 with Status 28/29

3.12.278.43 (01-01-2022) UPC 373 TC 016 with Status 28/29 RC 1 - Unposts a TC 016 Doc. Code 80 with status 28 unless the input GEN matches the BMF GEN and the BMF Affiliation Code is 7 or 9 and the EO Status is 01–03, 20 or 21. RC 2 - Unposts a TC 016 Doc. Code 81 with status 29 unless the input GEN matches the BMF GEN and the BMF Affiliation Code is 6/7/8/9 and the EO status is 01–03, 20 or 21.

# UPC 373 Resolution - Unpostables

3.12.278.43.1 (01-01-2022) UPC 373 Resolution - Unpostables All UPC 373 cases are closed by GUF using URC 2.

# UPC 373 Resolution

3.12.278.43.2 (01-01-2022) UPC 373 Resolution GUF generates a control base for all UPC 373 cases to B3 category after they are closed with URC 2. GUF also generates a charge out for each UPC 373 case. Use these documents to determine the intent of the initiator (if it's someone other than yourself). If Then The transaction does not need to be re-input Destroy the document using local procedures. The transaction needs to be re-input See IRM 3.13.12.6.18, EO Status Code and Year, for information on status codes. Re-input the transaction after making any changes to the BMF to allow the transaction to post. Destroy the document using local procedures.

# UPC 379 Various EO Conditions

3.12.278.44 (01-01-2022) UPC 379 Various EO Conditions RC 1 - Any transaction with Doc. Code 80/81 attempts to post to an account without an EO section unless any of the following conditions are true: The transaction is a TC 000 with Doc. Code 80/81; or The transaction is a TC 016 with Doc. Code 80; or The transaction is a corrected unpostable TC 013 which was previously or originally UPC 302. RC 2 - TC 016 Doc. Code 80 attempts to post to an account: Without an EO section and the TC 016 doesn't have a status code; or With an EO section which doesn't have a status code and the TC 016 doesn't have a status code. RC 3 - TC 016 Doc. Code 81 attempts to post to an account: Without an EO section; or With an EO section which doesn't have a status code and the TC 016 doesn't have a status code. RC 4 - Any Doc. Code 80/81 transaction input with a Foundation Code of 99 and either of the following conditions are true: The subsection code on input is 03; or The subsection code on input is 00 and the BMF subsection code is 03. RC 5 - Any Doc. Code 80/81 transaction input with subsection code 99 and either of the following conditions are true: The current status on input is other than 00, 06, 07, 10, 11, 40 or 41; or The current status on input is 00 and the BMF status is other than 06, 07, 10, 11, 40 or 41. RC 6 - TC 016 Doc. Code 80 attempts to post with a significant EO FRC and an input EO status of zero, 20 or greater and the BMF EO status is 20 or greater. RC 7 - TC 016 Doc. Code 80 attempts to post with a significant EO FRC, a significant subsection code and an EO status of other than 01–02 and the BMF EO status is 06, 07, 10 or 11. RC 8 - TC 016 Doc. Code 80 attempts to post with a Form 990-PF or Form 5227 FRC and the BMF EO section has a non-zero GEN, unless the input NEW GEN is 9999. RC 9 - TC 016 Doc. Code 80 attempts to post with a status of 01–19 and the BMF has no active EO FRC or Form 1065 FRC, unless the input TC 016 has a significant EO FRC.

# UPC 379 Resolution - Unpostables

3.12.278.44.1 (01-01-2022) UPC 379 Resolution - Unpostables All UPC 379 cases are closed by GUF using URC 2.

# UPC 379 Resolution All RC

3.12.278.44.2 (01-01-2022) UPC 379 Resolution All RC GUF generates a control base for all UPC 379 cases after they are closed with URC 2. Use these documents to determine the intent of the initiator (if the initiator is someone other than yourself). If Then The transaction does not need to be re-input Destroy the document using local procedures. The transaction needs to be re-input See IRM 3.13.12, Exempt Organization Account Numbers, for information on status codes, FRCs, subsection codes, etc. Re-input the transaction after making any changes to the BMF to allow the transaction to post. Destroy the document using local procedures.

# UPC 382 Foundation Code Update

3.12.278.45 (01-01-2022) UPC 382 Foundation Code Update RC 1 - Any Doc. Code 80 transaction input with subsection code 03 and Foundation Code 02 unless the BMF subsection code is 03, the Foundation Code is 03/04 and the current EO status is 01–03.

# UPC 382 Resolution - Unpostables

3.12.278.45.1 (01-01-2022) UPC 382 Resolution - Unpostables All UPC 382 cases are closed by GUF using URC 2.

# UPC 382 Resolution

3.12.278.45.2 (01-01-2022) UPC 382 Resolution GUF generates a control base for all UPC 382 cases after they are closed with URC 2. Use these documents to determine the intent of the initiator (if the initiator is someone other than yourself). If Then The transaction does not need to be re-input Destroy the document using local procedures. The transaction needs to be re-input See IRM 3.13.12, Exempt Organization Account Numbers, for information on status codes FRCs, subsection codes, etc. Re-input the transaction after making any changes to the BMF to allow the transaction to post. Destroy the document using local procedures.

# UPC 383 Group Returns

3.12.278.46 (04-12-2022) UPC 383 Group Returns RC 1 - Any transaction with an MFT other than 67 attempting to post to an account with a Form 990 FRC of 3. RC 2 - An MFT 67 TC 150 with a Group Code other than 7 or 8 attempting to post to an account with a Form 990 FRC of 3. RC 3 - An MFT 67 TC 150 with a Group Code of 7 or 8 attempting to post to an account with a Form 990 FRC other than 3. RC 4 - A TC 620/460 with a Group code other than 7 or 8 attempting to post to an account with a Form 990 FRC of 3 or a TC 620/460 with a group code 7 or 8 attempting to post to an account without a Form 990 FRC of 3 .

# UPC 383 Resolution - Unpostables

3.12.278.46.1 (01-01-2022) UPC 383 Resolution - Unpostables All EO UPC 383 cases are assigned to B3 category by the GUF system.

# UPC 383 Form 990-EZ

3.12.278.46.2 (01-01-2022) UPC 383 Form 990-EZ If the group return filed is a Form 990-EZ: Call the organization using the number on the return or send letter 2699C for 2007 returns or prior, or 2695C for 2008 returns and subsequent to the organization informing them they can not file a Form 990-EZ and need to supply subordinate information if this is truly a group return. If the organization responds with the correct return, edit/write cancel DLN on the Form 990-EZ, close the unpostable with URC 8 requesting Rejects cancel the DLN. Attach the unpostable behind the Form 990 and send the Form 990 through for processing. Edit the received date from the Form 990-EZ to the Form 990 being sent for processing. If the organization doesn't respond, close the unpostable with URC 8 requesting Rejects cancel the DLN and convert the 990-EZ to a Form 990 for processing. See IRM 3.12.278.46.4, UPC 383 Resolution RC 2, for editing a group code.

# UPC 383 Resolution RC 1

3.12.278.46.3 (01-01-2022) UPC 383 Resolution RC 1 Research IDRS to determine if the unpostable transaction should post to the account of the parent or one of the subordinates of the group return to which it's directed. Be careful when making this determination. Many times subordinates erroneously use the EIN of the parent when filing their own returns. Do not correct the filing requirements of the parent unless it can be determined with absolute certainty the return is for the parent. If the transaction belongs to either the parent or one of the subordinates of the group, check the filing requirements for compatibility per UPC 329 in IRM 3.12.278.24.2(6). If Then The filing requirements are compatible Perfect the document with the proper EIN. Close the unpostable with URC 6. Send the organization a 3910C letter informing them of their correct EIN. The filing requirements are not compatible Input TC 016 Doc. Code 80, definer code A to correct the filing requirements. Perfect the document with the proper EIN. Close the unpostable with URC 6 and cycle to post after the TC 016. Send the organization a 3910C letter informing them of their correct EIN. INOLE/ENMOD shows a SS of 02–27, 50, 60, 70, 71, or 81 and 990-03 (Group Return) Research IDRS for another EIN for the organization shown on the 990-T. If another EIN is found, close the unpostable with URC 6 to the correct EIN. Send the organization a 3910C letter informing them of their correct EIN. If another EIN is not found, correspond with the organization using letter 4588C and inform them an exempt organization cannot file a Form 990-T as a group return unless they are a title holding company. Request a separate Form 990-T for each subordinate. Suspend the unpostable. If the organization replies and provides the correct EIN, close the unpostable with URC 6 and process to the correct EIN. If the organization replies and provides a form 990-T for each subordinate, URC 8 to cancel the DLN on the group return. Input a TC 599 cc 018, edit CCC R and V and the received date from the group return on each subordinate return, and send them through for processing. If the organization doesn't reply or the response is incomplete, close the unpostable with URC 6 and post the 990-T to the parent organization's EIN. If the transaction doesn't belong to the parent or one of the subordinates of the group, research for a better EIN. If Then A better EIN is found Check the filing requirements for compatibility per in IRM 3.12.278.24.2(6). If the filing requirements are compatible, perfect the document with the proper EIN and close the unpostable with URC 6. If the filing requirements are not compatible, input TC 016 Doc. Code 80, definer code A to correct the filing requirements, perfect the document with the proper EIN, and close the unpostable with URC 6 and cycle to post after the TC 016. Send the organization a 3910C letter informing them of their correct EIN. A better EIN cannot be found Use CC ESIGN with MFI O to assign a new EIN. Input TC 016 Doc. Code 80, definer code A to add the EO section with the proper filing requirement using the appropriate posting delay code to post the TC 016 after the establishment of the EIN. Close the unpostable with URC 6 and cycle to post after the TC 016. If the unpostable is for an extension TC 620 for Form 990-T, research to determine if extensions have been posted for the Group Return Form 990. If Then If there's no extension posted Close the unpostable with URC 6 to correct the MFT to 67 If there are extensions posted Close the unpostable with URC 6 to the parent EIN

# UPC 383 Resolution RC 2

3.12.278.46.4 (01-01-2022) UPC 383 Resolution RC 2 Check the return to see if it's truly a group return. The entity section should contain the words "Group Return" . Box H(a) on the Form 990 should be checked "yes" . Box H(c) should contain the GEN for the group. A list of subordinates included in the group return or a statement indicating all of the subordinates of the group ruling are included in this group return should be attached. Note: If Form 990-EZ was converted to Form 990 follow the instructions below as if it were originally a Form 990. If the return is a group return and contains a list of the subordinates included in the group return, research CC EOGEN to see if the attached list includes all of the subordinates. If Then Research indicates the list includes all the subordinates Perfect the document by requesting Rejects add a group code 1. Close the unpostable with URC 8 and have Rejects reprocess the return. Research indicates the list does not include all the subordinates Use CC FRM49 to input a TC 590 cc 014 on each subordinate listed. If a listed subordinate is missing an EIN, use CC EOGEN with definer code S to find them. If an EIN can't be found, don't assign a new EIN. Close the unpostable with URC 8 and request Rejects add the group code 2. If the return is a group return and contains a statement indicating all of the subordinates of the group ruling are included in this group return or if box H(a) is checked "yes" : Close the unpostable with URC 8 and request Rejects add the group code 1. If the return is a group return and box H(b) is checked "No" , but doesn't include a list of the subordinates of the group ruling included in the group return, process as follows: If the phone number of the parent is included on the group return, call the parent to ask if all or part of the subordinates are to be included in the group return. If a phone number is not on the return or the parent doesn't answer the phone, correspond using letter 4588C for all prior year and subsequent 990 returns to request a partial list of subordinates or a letter indicating all subordinates are to be included on the return. If the parent replies all subordinates are to be included, request Rejects add Group Code 1. Close the unpostable with URC 8, requesting Rejects reprocess the return. If the parent replies with a partial list of subordinates, use CC FRM49 to input a TC 590 cc 014 on each subordinate listed. If a listed subordinate is missing an EIN, use CC EOGEN with definer code S to research for an EIN. If an EIN can't be found, don't assign a new EIN. Close the unpostable with URC 8, requesting Rejects add the group code 2. If the parent doesn't reply, request Rejects add Group Code 1. Close the unpostable with URC 8, requesting Rejects reprocess the return. If the return is not a group return, research for a better EIN. Note: Quite often a subordinate will file a return using the EIN of the parent of the group return. Research of the parent and subordinate accounts with CC EOGEN will help determine if this is the case. If Then A better EIN is found Perfect the document with the correct EIN. Close the unpostable with URC 6. Send 3910C letter to inform organization of their correct EIN. An EIN can't be located for the unpostable Use CC ESIGN MFI O to assign a new EIN. Input a TC 016 Doc. Code 80 to establish the EO section and the proper filing requirement, using the appropriate posting delay code to post the TC 016 after the establishment of the EIN. Perfect the document with the new EIN. Close the unpostable with URC 6 and the appropriate posting delay code to post after the TC 016.

# UPC 383 Resolution RC 3

3.12.278.46.5 (08-03-2022) UPC 383 Resolution RC 3 Check the return to see if it's truly a group return. The entity section should state "Group Return" . If box H(a), on the Form 990, is checked "yes" , all subordinates are included in the group return. If box H(b), on the Form 990, is checked "no" , a list of the subordinates included in the group return should be attached. Line H(c) should state the GEN for the group. If the return is not a group return (including those in status 97): Circle out "Yes" box on H(a) and edit in the right margin next to the box, then mark box H(a) "No" .) on the return. Close the unpostable with URC 8 and request Rejects remove the group code from the record. If the return is truly a group return, research to determine if the BMF account is correct. If the BMF account has group return in its name but the Form 990 FRC is incorrect: Input TC 016 Doc. Code 80 to update the Form 990 FRC to 3; and Close the unpostable with URC 0 and cycle to post after the TC 016. If the return is truly a group return and the BMF account is not the group return account, research for a better group return EIN. Process as follows: If Then A better group return EIN is found Perfect the document with the correct EIN. Close the unpostable with URC 6. Send 3910C letter to inform the organization of their correct EIN. You cannot locate a group return EIN Use CC ESIGN MFI O to assign a new EIN for the Group Return. Input TC 016 Doc. Code 80 to establish the EO section and the Form 990 FRC of 03, using the appropriate posting delay code to post the TC 016 after the establishment of the new EIN. Perfect the document with the new EIN. Close the unpostable with URC 6 and cycle to post after the TC 016.

# UPC 383 Resolution RC 4

3.12.278.46.6 (08-03-2022) UPC 383 Resolution RC 4 Check to see if the extension is truly for a group return by researching CC TRDBV for the Form 8868 group code. If And Then The group code is 7 or 8 the entity section states "Group Return" with a Form 990 FRC 03 Use CC REQ77 to input a TC 460 on the account and on each subordinate's account. Close the unpostable. The group code is 7 or 8 the entity section states Group Return, but doesn't reflect a Form 990 FRC 03 Input a TC 016, doc. code. 80 to update the Form 990 FRC to 03. Close the unpostable with URC 0 and cycle to post after the TC 016. The group code is 7 or 8 the entity section doesn't state "Group Return" or have a Form 990 FRC 03 Close the unpostable with URC 8 and request Rejects remove the group code.

# UPC 399 RPS Return

3.12.278.47 (01-01-2022) UPC 399 RPS Return For resolution instructions: See IRM 3.12.279.91 for UPC 399 RC 1 See IRM 3.12.279.92 for UPC 399 RC 2 See IRM 3.12.279.93 for UPC 399 RC 3

# UPC 431 Location Address and State Code

3.12.278.48 (01-01-2022) UPC 431 Location Address and State Code RC 1 - A transaction attempting to update the Location Address 1 & 2 and the Location Address 2 doesn't contain 2 and only 2 commas, and/or a U.S. state code is present and is other than 2 characters.

# UPC 431 - Unpostables

3.12.278.48.1 (01-01-2022) UPC 431 - Unpostables If a UPC 431 unpostable is received, close it with URC 2 back to the originator.

# UPC 431

3.12.278.48.2 (01-01-2022) UPC 431 Re-input the transaction. When entering the location address, use a comma after the city and a comma after the state. Use only two characters for the state code.

# UPC 490 Transaction Posting to an Invalid Field

3.12.278.49 (01-01-2022) UPC 490 Transaction Posting to an Invalid Field RC 1 - Generally, any input transaction attempting to post with an invalid field. Examples include: Undefined value such as an invalid MFT Value out of range such as month of 13 Wrong type such as an alpha character in a numeric field Wrong sign for a money amount RC 2 - Input non F-coded Form 5227 TC 150 with a tax period later than 198712 and the input tax period doesn't end in YYYY12 (calendar year filer).

# UPC 490 Resolution RC 1 - Unpostables

3.12.278.49.1 (01-01-2022) UPC 490 Resolution RC 1 - Unpostables Research to determine which field is invalid. If able to correct the invalid data on the document, close with URC 6 or 8, as appropriate. If unable to determine the invalid field, notify the TE/GE Analyst at M/S 1110.

# UPC 490 Resolution RC 2 - Unpostables

3.12.278.49.2 (01-01-2022) UPC 490 Resolution RC 2 - Unpostables Research to determine if the unpostable FYM agrees with the BMF FYM. If the unpostable FYM is 12 and differs from the BMF FYM: Input TC 016 to correct the BMF FYM to 12. Close the unpostable with URC 0 and cycle to post after the TC 016. If the unpostable FYM and the BMF FYM agree but are not 12: Input TC 016 to change the BMF FYM to 12. Close the unpostable with URC 8 with FYM 12 and cycle to post after the TC 016. If the unpostable FYM is not 12 and differs from the BMF FYM, close the unpostable with URC 8 and FYM 12.