Internal Revenue Manual
IRM 7.21.8 — EDS Unpostables
Part 7. Rulings and Agreements
Chapter 21. Exempt Organizations Determinations Processing Section 8. EDS Unpostables 7.21.8 EDS Unpostables Manual Transmittal February 04, 2026 Purpose (1) This transmits revised IRM 7.21.8, Exempt Organizations Determinations Processing, EDS Unpostables. Material Changes (1) Incorporated internal controls, as required by IRM 1.11.2.2.4. Effect on Other Documents This supersedes IRM 7.21.8 dated July 08, 2022. Audience Tax Exempt and Government Entities Exempt Organizations Effective Date (02-04-2026) Stephen A. Martin Director, Exempt Organizations, Rulings and Agreements Tax Exempt and Government Entities
Program Scope and Objectives
7.21.8.1 (07-08-2022) Program Scope and Objectives Purpose: This IRM provides instructions on correcting unpostable transactions on the Employee Plans/Exempt Organizations Determination System (EDS). EP/EO Determinations Processing Unit employees are generally responsible for correcting Exempt Organizations (EO) unpostable transactions. Audience: The procedures in this manual apply to EO Determinations employees. Program Owner: Director, Exempt Organizations Rulings and Agreements. Policy Owner: Exempt Organizations and Government Entities. Primary Stakeholders: Exempt Organizations Rulings and Agreements.
Background
7.21.8.1.1 (07-08-2022) Background EDS unpostables occur when a case is established or closed but the information doesn't transmit correctly to the Employee Plans/Exempt Organizations Applications Control System (EACS). EACS serves as a conduit to Master File (MF). EACS transmits to MF on a weekly posting cycle. EO Determinations employees may also encounter unpostable issues when processing determination cases. Employees email open case unpostable issues to *TE/GE-EP/EO Unpostables. Processing employees generally resolve open case unpostable issues within 48 hours of receiving email notifications and email the employees who submitted the issues to let them know the issues were resolved. Caution: Do not correct unpostable errors in EDS until the case is in Status 21 in MEDS. All required actions in this manual occur in EDS. Definitions of terms used in this manual are listed in Exhibit 7.21.8-1, Definitions. See IRM 7.22.1, Determination Letter Automation Systems Overview, and IRM 7.22.8, EP/EO Determination System (EDS) User Manual, for additional system information. TE/GE Operational Program Support (TOPS) analysts provide functional support to EDS users.
Authority
7.21.8.1.2 (02-04-2026) Authority Rev. Proc. 2025-5, updated annually, sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, EO Rulings and Agreements (R&A). It explains the procedures for issuing determination letters on exempt status in response to applications for recognition of exemption from federal income tax under Section 501 or 521 (other than those subject to Rev. Proc. 2025-4, updated annually), private foundation classification, and other determinations related to exempt organizations. Rev. Proc. 2025-5 also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under IRC 7428 and guidance on applicable user fees for requesting determination letters.
Roles and Responsibilities
7.21.8.1.3 (02-04-2026) Roles and Responsibilities EO R&A is responsible for issuing determination letters on exempt status, private foundation classification, and other determinations related to exempt organizations.
Program Management and Review
7.21.8.1.4 (07-08-2022) Program Management and Review Within EO R&A, the Processing & Support Unit maintains cases, including correcting any EDS unpostable errors.
Program Controls
7.21.8.1.5 (07-08-2022) Program Controls EP/EO Determinations Processing Unit employees regularly run reports to check for EO unpostable transactions and correct any errors.
Terms and Acronyms
7.21.8.1.6 (07-08-2022) Terms and Acronyms See the table for a list of commonly used acronyms/abbreviations and their definitions. Abbreviation Name EACS EP/EO Applications Control System EC Record EACS/MF Record EC Tables EACS/MF Data Tables EDS Employee Plans/Exempt Organizations Determination System EIN Employer Identification Number EM Record Employee Record EO Exempt Organizations EP Employee Plans FFN File Folder Number ICS Inventory Control System IC Tables Inventory Control Tables MEDS Modified EO-EP Determination System MF Master File MIR Management Information Reports MIS Management Information System OLE Online Error PCCF Plan Case Control File Rulings & Agreements R&A TE/GE Tax Exempt and Government Entities UNP Format Unpostable Format
Related Resources
7.21.8.1.7 (07-08-2022) Related Resources Use the following IRMs in conjunction with this manual for EDS case processing: IRM 7.21.1, Exempt Organizations Determinations Processing Overview IRM 7.21.2, Processing User Fees IRM 7.21.5, Determination Case Processing Assistance IRM 7.21.10, Processing EO Correspondence Requests IRM 7.22.1, Determination Letter Automation Systems Overview IRM 7.22.4, Modified EO-EP Determination System (MEDS) User Manual IRM 7.22.8, EP/EO Determination System (EDS) User Manual
EDS Daily Batch Run
7.21.8.2 (07-08-2022) EDS Daily Batch Run EDS openings (establishments) and closings post to EACS through a daily batch run. After cases are entered and closings approved, EDS automatically updates the EDS MF status to mark the completed records "ready" for the batch run. Note: A case can be opened and closed in the same day. The MF status (Status 4) instructs the batch to create both an opening transaction and a closing transaction in the same file. Marked records pass through specific validity and consistency checks in the batch run. If all checks are passed, the system generates and writes transaction or case records to a separate file. If validity checks are not passed, the system identifies the transaction as "unpostable." Unpostables can occur in either the EDS daily batch run (EDS unpostables) or in the EACS posting (EACS unpostables). The EDS daily batch run identifies all record errors before the file is transmitted to EACS. Exception: The daily batch run won't identify EACS unpostable issues between the zip code and state or between the EIN and Name Control (OLE). The EDS batch runs Monday through Friday. It doesn't run on weekends and holidays because EACS isn't available to process the information. EDS generates the EACS file around midnight. If the system detects EDS Unpostables, the results are returned immediately to each case. EACS processes the file the next day around 5 PM. EDS processes the results from EACS before the midnight batch run. Each case is updated during this process. Note: Weekend and holiday updates are processed with the next regularly scheduled batch run.
Unpostable Reports
7.21.8.2.1 (09-15-2015) Unpostable Reports Reports are generated both from the EDS daily batch run and EACS. When errors are found: EDS daily batch reports list the error cases and the error(s). The system updates the MF status field with the unpostable code. Errors (unpostables) require an EDS correction. EACS updates are run daily (excluding weekends and holidays). The run generates a report that lists run controls and any errors. When the EACS report is available, a program is run against the report to update the MF status with unpostable codes and closings. The system creates history records for these updates.
Correcting Daily Batch Run Unpostables
7.21.8.3 (07-08-2022) Correcting Daily Batch Run Unpostables Review the batch run report for a list of unpostable transactions. The report lists the last unpostable codes (reasons) for a case (see Exhibit 7.21.8-2, EDS Batch Run Error Codes). The case history is the only area that lists all the reasons a case didn't post. Note: When a case unposts on EDS, the MF status in the Query/Update Master File screen updates to the unpostable code (or to the last unpostable code found if more than one error). Generate a report of outstanding EDS unpostable cases, as necessary, using the Management Information System (MIS). Identify the correct entry for each error/unpostable by reviewing the case file. If unable to identify the correct entry, contact the employee who closed the case to determine the correct entry. Make correction(s) in the Query/Update Master File Screens (Option 1 of the ICS Main Menu). Use Option 4 - Update Status, Master Record or Closing Data to update both open and closed cases. Caution: Do not correct unpostable errors in EDS until the case is in Status 21 in MEDS. After making correction(s), enter a "Y" in the MF code to resend the record to EACS.
Master File Codes
7.21.8.4 (07-08-2022) Master File Codes Master File (MF) codes describe where the EDS record is in relation to EACS. MF codes and their meanings follow: MF Code Meaning 0000 Opening record waiting to be sent 0001 Opening record sent 0002 Closing record waiting to be sent 0003 Closing record sent 0004 Both opening and closing records waiting to be sent 0011 Letter generation record - not sent 0012 Update MIR data after closing waiting to be sent 0013 Update MIR data after closing sent 0014 Closing record bypass EIN check 0030 Closing record posted to EACS 2000-2999 EACS unpostable (when both opening and closing records were sent) 3000-3999 EACS update MIR closing data unpostable 4000-4999 EACS closing unpostable 5000-5999 EACS opening unpostable 6001-6999 EDS unpostable codes for updated MIR data after closing, not sent to EACS 7001-7999 EDS unpostable codes for opening records when both opening and closing records were sent, not sent to EACS 8001-7999 EDS unpostable codes for closing records, not sent to EACS 9001-9999 EDS unpostable codes for opening records, not sent to EACS MF unpostable codes are comprised of four digits. First digit of MF Unpostable Code Represents 2 EACS unpostable when opening and closing records were sent simultaneously (or together in the same file) 3 EACS update MIR data after closing record unpostable 4 EACS closing record unpostable 5 EACS opening record unpostable 6 EDS update MIR data after closing record unpostable 7 EDS opening record unpostable when opening and closing records were sent simultaneously (or together in the same file) 8 EDS closing record unpostable 9 EDS opening record unpostable The last three digits are the unpostable code (see Exhibit 7.21.8-2, EDS Batch Run Error Codes). Example: An unpostable code of 9092 indicates the State Code is invalid on an opening record. An unpostable code of 8092 indicates the State Code is invalid on a closing record. To resend the record to EACS, update the MF code to "Y." The unpostable will: Update from MF code To MF code 2XXX 4 3XXX 12 4XXX 2 5XXX 0 (zero) 6XXX 12 7XXX 4 8XXX 2 9XXX 0 (zero)
Exceptions
7.21.8.5 (07-08-2022) Exceptions Some errors aren't correctable in EDS. Correct the following errors by inputting an OS Get Services request: Error Code Description 000 Case Number is invalid 005 Area Office Code is invalid 006 Invalid Case Number (Julian Date) 010 Control Date is invalid 011 Invalid Form Number 012 Invalid Form Version Code 013 Type Request is invalid 017 Invalid Subsection 023 Inappropriate Update to Control Date Attempted 052 Invalid Closing Code 053 Case Not Approved 055 Inconsistent Closing Cd and Proposed Closing Cd 056 Missing Specialist Number 134 Invalid Deductibility Year 166 Inconsistent Closing Code and Type Request 986 Closing Record Missing on PCCF for this Update 992 Inconsistent KDO Code in FFN, Case Number and District Office Cd 997 No Matching em record 998 No matching ec record 999 No matching kd record Update Error Code 001, "File Folder Number is invalid" (001), using the normal process if the error is in the first two digits (D.O. Code portion of the File Folder Number); otherwise, submit an OS Get Services ticket to correct the error. When submitting a correction using OS Get Services, include: the EDS case number, the four digit unpostable condition, and "Assign to BU-TEGE-TOPS."
EACS Run Unpostables
7.21.8.6 (09-15-2015) EACS Run Unpostables Records that successfully process through the programs are marked to update to EO/BMF based on the weekly posting cycles.
EACS Run Reports
7.21.8.6.1 (09-15-2015) EACS Run Reports The EACS run report is automatically generated daily, Monday through Friday. The report lists run controls (total number of records) for number of records: Sent to EACS Added (established), closed and updated (MIR data updated) Unpostable The run report lists out each case number accepted by EACS. Accepted cases plus unpostable cases should equal the total records sent.
Run Report Message Lines
7.21.8.6.2 (09-15-2015) Run Report Message Lines Run reports include message lines with invalid or inconsistent items. The nightly batch run reads the message lines to update the MF status with the unpostable code. Note: Only read reports to compare the run controls and work any unpostables that are not in the unpostable (UNP) format. UNP and OLE lines print in the nightly batch run report in the following formats. UNP|315432000EO|PCO|100|315123456|001 UNP|315001000EO|PAO|100|311234567|000 OLE|311500101EO|319500100|ANYE|ANY EXEMPT ORGANIZATION If the nightly batch run can't update an EDS record, it prints a message line in the batch report. Correct the record; then resolve the unpostable. Unpostable codes 990 and 993 won't update the MF Code. The quantities of these unpostables are indicated on the nightly batch report.
Reading Run Control Reports
7.21.8.7 (09-15-2015) Reading Run Control Reports After the nightly batch run has processed, an employee can generate a report listing the unpostables in a more readable format and run control information of the EDS database updates. See IRM 7.22.8.5.2, Unpostable Listings and Codes, for information on generating the report. The report heading lists: The run report date The run report file name The transaction file processing date Unpostable and OLE sections print on separate pages. Review the transaction file processing dates to ensure all files transmitted for each batch run day (since the last report day) are listed. If information doesn't match, contact TOPS for assistance. Use the report's Totals section to monitor updates to the EDS database: Total Openings or Closings sent twice: A high number could indicate records are being resent to EACS; contact TOPS for assistance. Records Not Updated Due to IC Status 30: If > 0, generally indicates the run report was put through the program more than once; contact TOPS for assistance. Compare whether all records were processed from each transaction file. The following items should equal the total on the report: EP and EO Nightly Batch Run: Total Transactions Generated CSPC Run Report: Individual File Number Totals - Number EO Records Read and Number EP Records Read EP and EO EACS Run Report: Total Records Input Note: If they don't match, review the run report for unpostables that aren't in the UNP format and add to the Total Records Input. If still unequal, contact TOPS. The remaining items in the TOTALS section are informational. The total of these four lines in each of the IC and AH columns should equal the Total Records Input. Records Unmatched -Total records where the program couldn't find the case number in the database. These cases(s) are listed in the EACS-EDS Errors Section. Records Not Updated -Total number of records that were on the report where no update was done to the database. These are generally records openings and update after closings. These records do not update the MF status (IC table). If the same file was run more than once through the programming, this number would also include the total records found where the MF status was already a 30. Records Updated/Added -Total records where the MF status (IC table) was updated because of a closing or an unpostable or when an action history (AH table) record was added. Action history records are added when the MF status was changed and for all openings and update after closings. Database Failures -Total number of records where the database couldn't be updated because a record was being used by another login. This wouldn't generally happen since the batches are run when no one else is on the system.
Correcting EACS Unpostables
7.21.8.8 (09-15-2015) Correcting EACS Unpostables Resolve EACS unpostables by: Researching INOLES and the case file for correct data Updating the information on EDS Resending the record to EACS (see IRM 7.21.8.8 (3), below) If unable to determine the correct entry from INOLES or the case file, contact the employee who closed the case to determine the correct entry. Enter the correction(s) on the EDS Query/Update Master File Screen (Option 1 of the ICS Main Menu) and enter a "Y" or "B" in the MF code to resend the record to EACS. Note: Use "B" to resend both the opening and closing record. When entering a "Y" or "B" use the appropriate function key ("Yes, Send" ) to verify the record should be sent to EACS. After the nightly batch run, the MF code will update to show the record was sent.
Common Error Codes
7.21.8.9 (07-08-2022) Common Error Codes See below for common error codes, what they mean, and how to correct them. Error Codes Description Correction 990 or 993 Opening and/or closing record transmitted a second time without requiring a corrective action Use Option 5 of the Update Master File screen to correct MIR data items. 994 Closing record is sent before an opening unpostable is corrected Enter a "B" in the MF code. 986 Closing unpostable hasn't been corrected and sent before the update record was sent Enter a "Y" in the MF code. 100 and OLE error 996 Zip code and OLE errors Correct the zip code or name control brackets. Enter a "Y" in the MF code to resend the record. See Exhibit 7.21.8-2, EDS Batch Run Error Codes, for a listing of error code descriptions.
Definitions
Exhibit 7.21.8-1 Definitions Term Definition Opening Record The opening or establishment record is transmitted to EACS after an application is entered in Data Transcription Subsystem (DTS) or created in MEDS. Transmitting an opening record allows research capability with the command codes PLINQ and PLINF. These records are sometimes referred to as PAO records in the run reports. Closing Record The closing record transmits to EACS after a case is closed and approved through the EDS Case Approval Screen. This record closes off the opening record. These records are sometimes referred to as PCO records in the run reports. Update MIR Data Option 5 in the Query/Update Master File screen allows MIR items to be updated. An updated record can be sent to EACS after the record has been closed and MIR items have been updated. These records are sometimes referred to as PUO records in the run reports. EC and IC Records A "case" is stored in a number of tables in the EDS database. For a case to be viewed in the Update Master File screen it must have a record (with the same case number) in each of the EACS/MF data (EC) and inventory control (IC) tables. The record contains entity information, such as name, address, form number, etc. The EC record contains case information, such as subsection, status, etc. The IC record contains the MF indicator and the date. PCCF The Plan Case Control File (PCCF) is the name of the database used for EACS system. The PCCF is the holding area until transactions can be sent to Master File.
EDS Batch Run Error Codes
Exhibit 7.21.8-2 EDS Batch Run Error Codes This exhibit lists only the last 3 digits of the error code. See IRM 7.21.8.4(2) for an explanation of the error code first digit. Error Codes Error Messages 000 Invalid Case Number 001 Invalid File Folder Number 002 Invalid EIN (EDS will not accept 3rd digit as a 9) 003 Invalid Plan Number 004 Invalid Name Control 005 Invalid District Code 006 Invalid Case Number (Julian Date) 007 Invalid Case Number 010 Invalid Control Date 011 Invalid Form Number 012 Invalid Form Version Code 013 Invalid Type of Determination Request 014 Invalid Benefit Type 015 Invalid Total Participants 016 Invalid Plan Year Ends 017 Invalid Subsection 018 Invalid Principal Activity Code (1) (Invalid NAICS Code) 019 Invalid District of Location Code 021 This Form not sent to Master File 022 Invalid Key District Office 023 Inappropriate Update to Control Date Attempted 040 Correction Disposal Record, See Functional Coordinator 050 Invalid Employee Grade 051 Missing Employee Grade 052 Invalid Closing Code 053 Case Not Approved 054 Missing Specialist Hours 055 Inconsistent Closing Cd and Proposed Closing Cd 056 Missing Specialist Number 057 Invalid Case Grade 058 Missing Case Grade 059 Missing Plan Number 060 Invalid Law Indicator 061 Missing Law Indicator 062 Invalid Plan Effective Date 063 Invalid Plan Vesting 064 Missing Plan Vesting 065 Inconsistent Plan Vesting and Form Number 066 Missing Plan Participants 067 Inconsistent Form Number and Plan Participants 068 Missing Plan Effective Date 069 Inconsistent Form Number and Plan Effective Date 070 Missing Plan Year Ends 071 Inconsistent Form Number and Plan Year Ends 072 Invalid Case Grade Source 080 Invalid 1st line of Name of Plan Sponsor 081 Invalid 2nd line of Name of Plan Sponsor 082 Invalid 1st line of Name of Organization 083 Invalid 2nd line of Name of Organization 084 Invalid DBA Name 085 Invalid in Care of Name 087 Invalid 1st line of Plan Name 088 Invalid 2nd line of Plan Name 089 Zip Code Must be Blank for Foreign Address 090 Invalid Address 091 Invalid City 092 Invalid State Code 093 Invalid Zip Code 094 Invalid Foreign Address 095 Invalid Foreign City 096 Invalid Foreign Country 100 Zip Code not Valid for this State Code 101 Invalid 941 Filing Requirement 103 Invalid 1120 Filing Requirement 105 Invalid 1041 Filing Requirement 107 Invalid 1065 Filing Requirement 109 Invalid 940 Filing Requirement 111 Invalid 990C Filing Requirement 113 Invalid 990T Filing Requirement 115 Invalid 5227 Filing Requirement 117 Invalid 990PF Filing Requirement 119 Invalid 990 Filing Requirement 121 Invalid Employment Code 123 Invalid Classification Code 125 Invalid Pension Plan Code 127 Invalid Foundation Code 128 Invalid Affiliation Code 129 Missing Exemption Determination Code 130 Invalid Deductibility Code 131 Inconsistent Deductibility Year 132 Invalid Advance Ruling Ends 133 Invalid Exemption Determination Code 134 Invalid Deductibility Year 135 Invalid Ruling Date 137 Invalid Accounting Period Ends 138 Invalid Hospital Indicator 139 Invalid Activity Code 140 Invalid Entity Type 141 Invalid Effective Date 142 Invalid Reviewer Grade 143 Invalid Taxonomy Code 144 Missing Taxonomy Code 145 Missing Reviewer Grade 146 Inconsistent Taxonomy and Closing Code 148 Inconsistent Foundation Cd and Principal Act Code 150 Inconsistent Activity Code and Subsection Code 151 Inconsistent Activity Code 152 Missing Activity Code 153 Invalid Duplicates for Activity Code 154 Inconsistent Type Request and Activity Code 155 Inconsistent Foundation Cd, Subsection Cd and Determination Cd 156 Inconsistent Foundation Code and Subsection 157 Inconsistent Entity Type and Subsection 158 Inconsistent Deductibility Code and Subsection 159 Inconsistent Classification Code and Subsection 160 Inconsistent Deductibility Code and Determination Code 161 Inconsistent District of Location and State Code 162 Dummy EIN Must be Updated 163 Missing Reviewer Number 164 Missing Reviewer Hours 165 Missing Affiliation Code 166 Inconsistent Closing Code and Type Request 168 Missing Deductibility Code 169 Missing Classification Code 173 Inconsistent Advance Ruling End and Type Request 174 Inconsistent Advance Ruling End and Subsection 175 Ruling Date must be Entered for this Principal Activity Code 185 Adv Ruling End must be Blank for this Principal Activity Code 188 Pension Plan must be Blank 189 Inconsistent Employment Code, Determ Cd & Subsection 300 Inconsistent FR941 and FR940 301 Inconsistent FR941 and Employment Code 302 Inconsistent FR941 and State Code 303 Inconsistent FR941, FR940 and Subsection 304 May NOT Zero Out a Filing Req Unless Determination Code is 1 305 Inconsistent Filing Requirement and Determination Code 306 Inconsistent Filing Req, Determination Code and Subsection 307 Inconsistent Filing Req, Determ Code, Subsection and Foundation Cd 308 Inconsistent Filing Req, Determination Code, Foundation Code 309 FR5227 Must Be 2 If FR1041 Is 1 For this Subsection 310 FR990PF Must Be 1 or 2 If FR1041 Is 1 For This Subsection 311 FR990PF Must Be 1 If FR1041 Is 1 For this Subsection 312 Only One Filing Req For 1041, 1065 or 1120 May Be Entered 313 Inconsistent FR990T With FR990PF 314 Inconsistent Filing Requirement and Classification Code 315 Inconsistent Filing Requirement and Subsection 316 Inconsistent Filing Requirement and Foundation Code 317 Principal Activity Cd Must Be 904 If FR990 Is 14 318 Inconsistent FR990, FR990PF, Determ Cd and Principal Activity Cd 319 Inconsistent FR941, FR990 and Principal Activity Code 320 Inconsistent FR990, FR940 and Principal Activity Code 321 Inconsistent FR990, FR1120 and Principal Activity Code 322 Inconsistent Filing Req, Employment Cd, Determ Cd and Subsection 323 Inconsistent Filing Requirement, Foundation Code and Subsection 324 Inconsistent Filing Requirement and Deductibility Code 325 Inconsistent Filing Req, Determination Code and Deductibility Code 326 Employment Cd Must Be Blank For This Subsection 327 Employment Cd Must Be Blank For This 941 Filing Requirement 328 Employment Cd Must Be Blank For This Determination Code 329 FR940 Must Be Blank If Employment Code Is Entered 330 Inconsistent Subsection and Affiliation Code 331 Inconsistent Determination Code and Principal Activity Code 332 Inconsistent FR990T With FR990 333 Inconsistent Employment Code, Determ Code and Activity Code 334 Inconsistent Filing Req, Determination Code and Employment Code 984 Record Error with Foreign Address, See Function Coordinator 985 EIN Not in Service Center's Valid Range — Verify (If Correct, enter D in the MF Code.) 986 Closing Record Missing PCCF on for this Update 987 Update After Closing Error, See Functional Coordinator (Program Error) 988 Inconsistent Form No and Form 5309 Ind or 401K Ind 989 Cannot Change Activity Cd 998 to Another Code 990 Closing Record sent a second time (no action necessary if closing code matches service center, check PLINK) 991 Tape Error, contact TOPS 992 Inconsistent KDO Code in FFN, Case Number and District Office Cd 993 Opening Record sent a Second Time (No action necessary) 994 Opening Record missing (Enter a "B" to send both an opening and a closing record) 995 Record Error with MF Code, See Functional Coordinator 996 Mismatch on Name Control and EIN (OLE Error) 997 No matching em record 998 No matching ec record 999 No matching kd record
Source: official text