2.3.11  Command Codes TXMOD and SUMRY

Manual Transmittal

December 13, 2013

Purpose

(1) This transmits revised IRM 2.3.11, IDRS Terminal Responses, Command Codes TXMOD and SUMRY.

Material Changes

(1) Added Screen format which was not in IRM for Form 1041 Posted Return which includes three new literals : NET-INV-INC-AMT>, "NET-INV-INC-AMT>" and "ADDL-MED-WG-AMT>" along with associated values when significant.Exhibit 2.3.11-37.

(2) Added six new literals “SSA-ADL-MED-TX-AMT>” , “RRB-ADDL-MED-TX-AMT>”, “PR-ADDL-MED-TX-AMT>”, “SCD-ADDL-MED-TX-AMT>”, “NET-INV-INCOME-AMT>” and "NET-INV-INC-TX-AMT" along with their associated values when significant to CC TXMOD: Exhibit 2.3.11-29.

(3) Added new literal "ADDL-MED-WG-AMT>" and its associated value when significant to CC TXMOD: Exhibit 2.3.11-19.

(4) Added new literal "F5471-ATT>" and its associated value when significant to CC TXMOD: Exhibit 2.3.11-14

(5) Added four new literals "SSA-ADL-MED-TX-AMT>", “RRB-ADDL-MED-TX-AMT>”, NET-INV-INC-TX-AMT and NET INV-INC-AMT along with their associated values when significant to CC TXMOD: Exhibit 2.3.11-21.

Effect on Other Documents

IRM 2.3.11, dated November 9, 2012, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2014)

Terence V. Milholland
Chief Technology Officer

2.3.11.1  (01-01-2000)
Tax Account Research Overview

  1. This section provides specific instructions for research on the IDRS (Integrated Data Retrieval System) for the following types of Tax Module Records:

    • IMF – Individual Master File

    • BMF – Business Master File

    • IRAF – Individual Retirement Account

    • EPMF – Employee Plans Master File

    • NMF – Non Master File

  2. It gives step-by-step procedures for the retrieval of tax module information for IDRS. Command Codes "SUMRY" and "TXMOD " access accounts on the TIF.

2.3.11.2  (01-01-2000)
Command Code SUMRY

  1. Command Code SUMRY should normally be used as a first contact with IDRS to determine if a tax module or Control Base exists in the TIF. The SUMRY display will show sufficient data to enable operators to close many cases and associate others in process without further research.

  2. CC SUMRY is used to request for display, a summary of a taxpayer's account which includes all tax modules meeting IDRS selection criteria. The display shows entity data on lines 1 and 2. Tax Module Data, including tax period, various indicators, IDRS Status, Control Base information, Control DLN, IDRS Module Balance and Freeze Codes for a specific tax period begins on line 3 and ends on line 4. Other tax period data follows every two lines until all tax modules have been summarized.

  3. COMMAND CODE SUMRY will not default to the REINF when no data is available on an IMF TIN and File Source.

  4. COMMAND CODE SUMRY input with definer "R" and an IMF TIN and File Source will be processed as a Command Code SUMRY input and will result in the display of appropriate SUMRY data or messages. If no data is found, it will be changed to REINF and be reprocessed as a Command Code REINF inquiry.

  5. COMMAND CODE SUMRY should be used when information from the Refund Information File is not needed. Examples of such situations are when the terminal operator is checking for outstanding balances, freeze conditions, control bases, etc.

  6. COMMAND CODE SUMRY with definer "R" should be used when information regarding any tax module data (if any) as well as information from the Refund (RFIF) is needed. Command Code REINF can, of course, be input directly when it is known that only information from the Refund (RFIF).

  7. COMMAND CODE SUMRY with definer "A" will systemically default to CC AMDIS for search and display of AIMS data (if any is present) if the account is not found on the TIF. If the account is found, there is no effect on CC SUMRY.

  8. CC SUMRY stores Command Code, TIN and File Source for use by subsequent command code entries.

  9. COMMAND CODE SUMRY will display message "ENTITY ONLY — SEE IRM 2.3.15 –CC ENMOD" when there are no modules present on the account being researched.

2.3.11.3  (01-01-2000)
Command Code TXMOD

  1. Command Code TXMOD is used to request for display all tax module information for a specific tax period on the TIF. The display consists of Entity data, posted returns, posted transactions, pending transactions, and reject data if available on IDRS TIF. The display shows the latest control DLN of the return.

  2. Command Code TXMOD stores the TIN, File Source, TIN Type, MFT, Tax Period, Case Control Indicator, Name Control and, for EPMF, Plan Number as required data elements for subsequent processing.

  3. For TXMOD a command code definer is required. Definer " A" will display most tax module information present on the TIF. Selected portions of a tax module can be requested for display by using CC TXMOD with definer "C" , "L" , " N" , "P" , "S" , or " X" . This display will consist of the heading data, which is the first fifteen lines of a normal display, along with the definer information requested. If no data is found for the requested segments of the TXMOD display, appropriate messages will be displayed.

    1. TXMOD with definer "C" —Control Base Data, History Data and Pending Transaction Data.

    2. TXMOD with definer "L" —Pending Transactions. The display consists of Heading, Entity, Resequence Transactions, Pending Transactions and Reject Transactions. In addition, all DLNs are displayed on the line following each Pending Transaction and Reject Transaction code.

    3. TXMOD with definer "N" —Notice Data.

    4. TXMOD with definer "P" —Posted and Pending Transaction data.

    5. TXMOD with definer "S" —SC and MF Status History Data.

    6. TXMOD with definer "X" —Status History Data and Notice Data.

2.3.11.4  (01-01-2000)
Command Codes TXMOD and SUMRY

  1. If the requested data is not present at the local IDRS TIF then a search of the CFOL (CORPORATE FILES ON-LINE) database will be initiated. The search will tell whether the requested data is present in Master File.

    1. If the requested data is at Master File then a MFREQ screen will be sent back to the user.

    2. If the requested data is at Master File but the account is inactive, then, a xMFOL-M screen will be presented to the user.

    3. If the requested data is not at Master File but other tax modules exist at Master File then a xMFOL-I, EMFOL-I or IRAOL-I screen will be sent back to the user.

    4. If the requested data is not at Master File but other tax modules exist on the local IDRS TIF, then, a CC SUMRY screen will be generated. ( x= I or B)

  2. If the requested data is not found anywhere a "NO DATA " message will be sent to the user.

Exhibit 2.3.11-1 
Command Code SUMRY Input Display

Use this CC to request a summary of an account on IDRS for a particular TIN and File Source. All elements listed below must be input.
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Item Description and Validity
1 CC SUMRY
2 CC DEFINER. Definer " R" , Definer "A" , or blank
3 TIN AND FILE SOURCE. TIN must meet standard validity criteria. Enter the File Source in the position immediately following the TIN. Required only if SUMRY does not immediately follow any command code that stores the TIN and File Source.
Terminal Response
1. Error Responses — These are displayed on line 24. Displayed on line 23 if line 24 already contains paging information.
  a. TIN INVALID—Input TIN and/or File Source does not meet standard validity criteria. Correct and re-enter.
  b. NO DATA FOUND ON TIF
  c. ENTITY ONLYSEE ENMOD—An entity module is the only information on the TIF.
  d. xTIF NOT AVAILABLE —x = I (ITIF), B (BTIF), Z (ZTIF) file not available.
  e. CAF TIN INVALID FOR SUMRY—The Centralized Authorization File is not researched with CC SUMRY.
  f. TIN INCONSISTENT WITH FILE SOURCE—The entered TIN and File Source are not a valid combination. Correct and re-enter.
  g. INVAL COMMAND CODE ROUTED TO SUMRY—Realtime system error. Notify RPA.
  h. NO DATA ON ITIF OR RFIF—VAL OR INVAL—There is no information in the TIF for input TIN or the Refund TIF for input TIN and File Source.
  i. DEFINER R VALID FOR IMF ONLY—Command Code SUMRY with definer " R" was input with other than IMF TIN.
  j. DEFINER INVALID —The definer field was input with other than a " R" with Command Code SUMRY.
  k. NO DATA—REVERSE VALIDITY ONxTIF—No information for the requested SSN validity. Data present for the opposite validity for this SSN. (x=I,B,Z).
  l. IMF ACCESS RESTRICTED —Terminal operator is prohibited from accessing IMF accounts.
  m. BMF ACCESS RESTRICTED —Terminal operator is prohibited from accessing BMF accounts.

Exhibit 2.3.11-2 
Command Code SUMRY Standard Heading Data

If there is a matching account on IDRS, the terminal displays a summary of all TIF modules for the input TIN and File Source. The display consists of two lines of heading data followed by the module summaries. Module summaries for the lowest MFT present are displayed first, followed by the next lowest, and so forth to the highest MFT present. Within each MFT, module information for the earliest tax period present is displayed first, followed by the next earliest, and so forth to the latest tax period present. If only one tax module is present, the response will be a TXMOD display for that tax module, with a definer value of A. See Command Code TXMOD — Heading Data. Items 1 through 4 below will be displayed on Line 1 of subsequent pages.
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Line Item Description
1 1 CC DEFINER
  2 TIN AND FILE SOURCE CODE
    Blank if BMF EIN
    "V" if BMF is valid SSN
    "W" if BMF invalid SSN
    Blank if IMF valid
    "N" if NMF
    "*" if invalid IMF
    "P" if EMPF or valid IRAF
    "X" if invalid IRAF
  3 NAME CONTROL—Check digit may display if name control is not yet present.
  4 DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing.
  5 PDT/KITA/CAU/HSTG CODE—
     "*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer.
     "KITA" will be displayed for tax accounts identified as belonging to individuals killed in a Terrorist Action.
     "HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.
     "*CAU*" will be displayed to inform IRS employees to exercise caution when talking to a taxpayer. Effective July 2001
2 1 EMPLOYMENT CODE (BMF only)
  1 INVALID SSN RELEASE INDICATOR. "1" , "2" "4" if present or "-" if freeze is on.
    1= Account on valid segment and no freeze or invalid SSN freeze release calendar year only by posting TC 29X or 30X.
    2= Account on invalid segment and invalid SSN freeze released by TC 51X. Freeze remains released until the end of the next succeeding calendar year after TC 51X posts.
    4= Account on invalid segment and invalid SSN freeze released by a transaction which was posted.
  2 CAF INDICATOR—The Centralized Authorization File Indicator ("C" ) will be displayed , if present.
  3 TC 130 INDICATOR. If present will be Service Center Code. Otherwise, two zeros.
  4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  5 TC148-CD.
3 1 LARGE COMPLEX CORPORATION CODE—Shows SC code for responsible Service Center.
  1 REVERSE-VALIDITY-ON-TIF—Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts Only.
  2 DUMMY MESSAGE—If the account is a dummy.
  3 ENTITY-CONTROL—Displayed if the Entity module contains any open Case Control.
  4 ENTITY-PN-TRANS—displayed if there are any Entity pending transactions.
4 1 IRS EMPLOYEE CODE
  2 BOD-CD (BUSINESS OPERATIONAL DIVISION)
  3 BOD-CLIENT-CD
  4 FMS-CD

Exhibit 2.3.11-3 
Command Code SUMRY Other Heading Data—IMF

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Line Item Description
5 1 IRA Indicator. " 1" thru "7" or blank.
  2 SCRAMBLED SSN INDICATOR. "SCSSN" or blank.
  3 MILITARY OPERATION INDICATOR
  4 PRIMARY LOCATION CODES. District and Area Office.
6 1 LATEST RETURN YEAR
  2 FILING CONDITION CODE.
  3 SMALL BUSINESS AREA OFFICE
  4 COLLECTION LOCATION CODE
  5 OIC ACCEPTANCE YR (OFFER IN COMPROMISE)
7 1 FILE LOCATION CODE of Return
  2 CYCLE POSTED (Latest Return)
  3 COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.
8 1 MATH ERROR CODE(S)
  2 ESTIMATED TAX DISCREPANCY INDICATOR
  3 TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.
    1 = Open TDI
    2 = Closed TDI
    4 = First TDI Notice
    5 = Second TDI Notice
    6 = Third TDI Notice
    7 = Fourth TDI Notice
    8 = Closed TDI Notice
    T = Transferred Out of Service Center Jurisdiction
    9 = TIN Change Suspense
    X = Delinquency Action Pending
  4 IDRS TDI CYCLE

Exhibit 2.3.11-4 
Command Code SUMRY Other Heading Data—BMF

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Line Item Description
5 1 FILING REQUIREMENTS—literal
  2 PRIMARY LOCATION CODES. District and Area Office.
6 1 FILING REQUIREMENTS—if present. Exhibit 2.3.11-12.
  2 SMALL BUSINESS AREA OFFICE
  3 COLLECTION LOCATION CODE.
  4 OIC-ACCEPTANCE-YR
7 1 FILING REQUIREMENTS—if present, Exhibit 2.3.11-12.
  2 COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.
8 1 FILING REQUIREMENTS—if present. Exhibit 2.3.11-12.
  2 TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.
    1 = Open TDI
    2 = Closed TDI
    4 = First TDI Notice
    5 = Second TDI Notice
    6 = Third TDI Notice
    7 = Fourth TDI Notice
    8 = Closed TDI Notice
    T = Transferred Out of Service Center Jurisdiction
    9 = TIN Change Suspense
    X = Delinquency Action Pending
  3 IDRS TDI CYCLE
9 1 FILING REQUIREMENTS—if present. Exhibit 2.3.11-12.

Exhibit 2.3.11-5 
Command Code SUMRY Other Heading Data—IRAF

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Line Item Description
5 1 SCRAMBLED SSN INDICATOR. "SCSSN" or blank.
  2 MILITARY OPERATION INDICATOR.
  3 PRIMARY LOCATION CODES. District and Area Office.
6 1 COLLECTION LOCATION CODE
  2 OIC LITERAL OFFER IN COMPROMISE
7 1 COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.
8 1 TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.
    1 = Open TDI
    2 = Closed TDI
    4 = First TDI Notice
    5 = Second TDI Notice
    6 = Third TDI Notice
    7 = Fourth TDI Notice
    8 = Closed TDI Notice
    T = Transferred Out of Service Center Jurisdiction
    9 = TIN Change Suspense
    X = Delinquency Action Pending
  2 IDRS TDI CYCLE

Exhibit 2.3.11-6 
Command Code SUMRY Other Heading Data—EPMF/NMF

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Line Item Description
5 1 Literal "INACTIVE ACCOUNT" or blank.
  2 PRIMARY LOCATION CODES. District and Area Office.
6 1 SMALL BUSINESS AREA OFFICE.
  2 TDA/TDI LOCATION CODE.
  3 OIC LITERAL OFFER IN COMPROMISE
7 1 COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.
8 1 TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.
    1 = Open TDI
    2 = Closed TDI
    4 = First TDI Notice
    5 = Second TDI Notice
    6 = Third TDI Notice
    7 = Fourth TDI Notice
    8 = Closed TDI Notice
    T = Transferred Out of Service Center Jurisdiction
    9 = TIN Change Suspense
    X = Delinquency Action Pending
  2 IDRS TDI CYCLE

Exhibit 2.3.11-7 
Command Code SUMRY—Entity Merge/Resequence/Removal Information

Displayed for IDRS accounts which underwent merge or resequence activity while the account has been on the TIF or for which the Entity has been removed from the Master File but account data is still on the TIF.
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Line Item Description
1a 1 ACCOUNT MERGED/RESEQUENCE TO:—Displayed on old (FROM) account. (See IRM 2.3.15 –CC ENMOD) for Pending TC 003 or 026.
  2 NEW (TO) ACCOUNT TIN.
  3 NEW (TO) ACCOUNT NAME CONTROL.
1b 1 ACCOUNT MERGED/RESEQUENCED FROM:—Displayed on new (TO) account. (See IRM 2.3.15 –CC ENMOD) for pending TC 004 or 008.
  2 OLD (FROM) ACCOUNT TIN.
  3 OLD (FROM) ACCOUNT NAME CONTROL.
1c 1 ENTITY REMOVED FROM MASTER FILE—(See IRM 2.3.15 –CC ENMOD for TC903).

Exhibit 2.3.11-8 
Command Code SUMRY Tax Module Summary Data

These lines will display for each tax module present in the account. The display below shows the location of items when all are present. If the account is real but module is a dummy, "DUMMY MODULE" will be displayed in the IDRS MODULE BALANCE field. When the module is a memo, the literal "MEMO MODULE" will be displayed.
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Line Item Description
3 1 MFT
  2 TAX PERIOD
  3 IMF—FILING STATUS CODE
    IRAF—SPOUSE INDICATOR
    EPMF—PLAN NUMBER
    BMF—PLAN NUMBER (MFT 76 ONLY) (MFT and 68 ONLY)
    BMF—REPORT NUMBER
  4 MODULE CONTROL DLN
  5 SC STATUS
  6 STATUS CYCLE
  7 IDRS MODULE BALANCE (Amount). Hyphen (-) indicates a credit balance.
  8 FREEZE CODES, left position.
  9 FREEZE CODES, right position. Displayed if present, otherwise blank.
  10 EMPLOYEE ASSIGNMENT NUMBER. The Employee number is displayed if there is one open control base " MULTIPLE" is displayed if there is one more than one. " CLOSED" is displayed if all control bases are closed. " NONE" is Displayed if there are no control bases.
4 1 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  2 TAX MODULE CAF CODE.
  3 UNPOSTABLE INDICATOR " U" . Otherwise blank. "U" indicates that an unpostable transaction is in the tax module.
    PENDING TRANSACTION INDICATOR "P" Otherwise, blank "P" indicates that a pending transaction is in the tax module.
  4 TDI INDICATOR
  5 LIEN INDICATOR
  6 SERVICE CENTER STATUS CODE = 48 (Will display as STS>48D)

Exhibit 2.3.11-9 
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 2.3.11-10 
Command Code TXMOD Input Display

When TXMOD follows any other command code where a TIF match was found for MFT/Plan Number, Tax Period, and TIN, only the CC and Entry Code need be entered.
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Line Item Description
1 1 CC DEFINER—A, C, L, N, P, S, or X
  2 TIN AND FILE SOURCE—Must be entered when CC TXMOD immediately follows any CC that does not store TIN and File Source/TIN Type. Must meet standard validity criteria. File Source "*" is used for invalid IMF, "N" is used for NMF, "P" is used for EPMF or valid IRAF, " X" is used for invalid IRAF, "V" is used for valid BMF SSN, "W" is used for invalid BMF SSN and, blank is used for valid IMF and for BMF EIN.
2 1 MFT—Must be entered when CC TXMOD immediately follows any CC that does not store MFT. Must meet standard validity criteria.
  2 PLAN NUMBER—Must be entered for EPMF accounts (EIN with file source "P" ), if not stored by previous CC.
  2 PLAN NUMBER—Must be entered for BMF accounts with a MFT of 76 only.
  2 REPORT NUMBER—Must be entered for BMF accounts with an MFT of 46.
  3 TAX PERIOD—Enter in format YYYYMM. Must be entered when CC TXMOD immediately follows any CC that does not store Tax Period.
2a   Line used for EPMF accounts or BMF accounts with an MFT of 46 only or BMF account with MFT 76.
2b   Other

Exhibit 2.3.11-11 
Command Code TXMOD Error Response

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Line Item Description
24   ERROR MESSAGE—When an invalid condition is detected, an appropriate message is displayed in the terminal response to alert the Terminal Operator. The error message will appear on line 24 in inverse video. Error messages are as follows:
    1. CAF TIN INVALID FOR TXMOD—The Centralized Authorization File is not accessible through CC TXMOD.
    2. TIN INVALID—TIN does meet standard validity criteria. Correct and re-enter.
    3. TIN INCONSISTENT WITH FILE SOURCE—TIN not consistent with File source. Correct and re-enter.
    4. MFT INVALID—MFT is invalid. Correct and re-enter.
    5. MFT INCONSISTENT WITH TIN. Correct and re-enter.
    6. TAX PERIOD INVALID—Tax Period not within range of valid values. Correct and re-enter.
    7. TAX PERIOD INCONSISTENT WITH MFT—Tax Period not valid for MFT. Correct and re-enter.
    8. DEFINER INVALID—CC TXMOD input with CC Definer other than A, C, L, N, P, S or X,
    9. PLAN NUMBER INVALID OR MISSING—EIN with File Source of "P" entered either with no Plan Number or invalid Plan Number.
    10.  PLN/RPT NUMBER INVALID OR MISSING—EIN with MFT 46 entered either with no report number or invalid report number. Also for Plan Number missing on EIN with MFT 76 or EPMF accounts.
    11.  CONT BASE/HIST/PEND DATA NOT PRESENT—CC TXMOD with Definer "C" was input and no control Base, History or pending Transaction data are present.
    12.  STATUS HISTORY NOT PRESENT—CC TXMOD with CC Definer "S" was input and no Status History data are present.
    13. POSTED/PENDING DATA NOT PRESENT—CC TXMOD WITH CC Definer "P" was input and No Posted or Pending data are present.
    14. STATUS/NOTICE HIST DATA NOT PRESENT—CC TXMOD with Definer "X" was input and no status History or notice data are present.
    15. NOTICE DATA NOT PRESENT—CC TXMOD with CC Definer "N" was input and no Notice Data are present.
    16. PENDING TRANSACTIONS NOT PRESENT—CC TXMOD with CC Definer "L" was input and no Pending data are present.
    17. NO DATA FOUND ON TIF
    18. NO DATA—REVERSE VALIDITY ON xTIF—No information on TIF for the SSN validity input. Reinput the same SSN with File source of opposite validity. (x=I, B or Z).
    19. BAD FORMAT CODE IN TIF-60—Bad Posted return data on file.
    20. INVAL COMMAND CODE ROUTED TO TXMOD—Real time system error. Notify RPA.
    21. SYSTEM ERROR ON ACCESS/UPDATE—Unusual condition occurred on I/O. Notify RPA.
    22. xTIFn-AREA NOT AVAILABLE—File temporarily not available. Re-enter. (x=I, B, or Z)(n=0–9)
    23. xTIFn-AREA NOT AVAILABLE—File index temporarily not available. Re-enter. (x=I, B, or Z)(n=0–9)
    24. FOR REJECT TRANSACTIONS NOT DISPLAYED—SEE IRM 2.3.15—Reject transaction(s) were found for module(s) other than the one input on CC TXMOD request.
    25. IMF ACCESS RESTRICTED—Terminal operator is prohibited from accessing IMF accounts.
    26. BMF ACCESS RESTRICTED—Terminal operator is prohibited from accessing BMF accounts.

Exhibit 2.3.11-12 
Command Code TXMOD Valid Response

The response is a display of tax module information and selected entity information. Unless arrayed in columns under Heading Literals individual data fields are identified by a Literal ending with pointer character. In some cases, especially for indicators, the data is displayed as a word or phrase and will not be preceded by a literal.
As a general rule a data field (and its associated literal) will not be displayed unless significant (i.e., contains other than blanks or zeroes). Exceptions are made for a few fields where the absence of a significant value is considered significant (a zero amount for a module balance) or appropriate to the display format (transaction money amount).
On the CC TXMOD screen exhibits the data fields, as opposed to literals and banners, are underlined to avoid any confusion. It also identifies those data fields without literals, whose word or phrase value is generally shown on the screen exhibit instead of an element number.
A CC TXMOD response begins with Heading Data on Page 1 followed by other data in the order given below if the Definer Code "A" was used. Other Definer Codes may specify a different order. See IRM 2.3.11.3.
a. Heading Data—basic tax account information (such as Primary Location Code, Filing Requirements, Collection TDA/TDI Assignment Code, etc.) and tax module information (Module Control DLN, Status and Balances, Freeze Codes, etc.). Indicators or selected data fields for most other types of data are included in Heading Data to assist in determining whether to view subsequent pages or use another Definer Code.
b. Account Merge/Resequence/Removal Data—literal indicators, and cross-reference information if applicable, to show that this account has had data merged in from another account, or has had all or part of its data moved to another account, or has been dropped from the Master File.
   
c. Posted Return Data—Contains standard data, variable data depending on type of return, and information about any payment actually posted with the return or (F1040 or F1041) about tax withholding credit claimed on the return.
d. Posted Transaction Data—Contains a standard data line for each transaction and may contain additional lines for some transactions containing variable data depending on the particular transaction type.
e. Pending Return Data—Contains data for Pending Tax Return (TC 150) transactions.
f. Pending Transaction Data—See Posted Transaction Data.
g. Reject Transaction Data—Contains transactions selected from GMF Reject file, ERS Suspense, and ERS Inventory. The only TC's selected from ERS Inventory are Form 1040 returns whose Return Due Date is at least 150 days old. Form 1040 return transactions with a Reject Sequence Code of "C" are IDRS historical records of returns previously in ERS Suspense, retained on IDRS for six weeks after the transaction was removed from ERS Suspense. As of January, 1986 ERS contains only Form 1040 and Form 941 tax return records. Additional information on ERS records with Reject Sequence Code of zero or "S" may be available with CC ERINV.
h. Notice History Data—Contains data regarding those notices issued for the account.
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Line Item Description
1 1 Command Code Name—TXMOD
  2 CC Definer—A, C, L, N, P, S, or X (as entered)
  3 TIN AND DISPLAY FILE SOURCE
  4 MFT
  5 TAX PERIOD
  6 PLAN NUMBER—Present for all EPMF accounts and (BMF accounts with MFT 68 or 76 only. REPORT NUMBER— Present for BMF accounts with an MFT 46 only.
  7 NAME CONTROL—Check digit displays instead of name control on some "Dummy" accounts.
  8 DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing.
  9 PDT/KITA/HSTG CODE—
    "*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer
    "*CAU*" will be displayed for tax accounts identified as CAUTION IF PDT-IND = 2 (July 2001)
    "KITA" will be displayed for tax accounts identified as belonging to individuals killed in a Terrorist Action (IMF only).
    "HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage.
2 1 MODULE CONTROL DLN.
  2 FOREIGN TRANSACTION—IMF indicator means the individual has a Foreign Bank Account. BMF indicator means the company is doing business in a foreign country.
  3 LARGE COMPLEX CORPORATION CODE—Shows SC code for responsible Service Center.
  4 OUT OF BALANCE CAWR—Literal displayed when ODB–CAWR–INDICATOR is '1'.
  5 BOD-CD (BUSINESS OPERATIONAL DIVISION)
  6 BOD-CLIENT-CD
3 1 IRS EMPLOYEE CODE
    1=Primary taxpayer is an IRS employee
    2=Secondary taxpayer is an IRS employee
    3=Both taxpayers are IRS employees
  2 REVERSE-VALIDITY-ON-TIF—Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only.
  3 DUMMY/MEMO MESSAGE—If the account is a dummy, the message "DUMMY ACCOUNT" will appear. If the account is real but the tax module is a dummy, the message "DUMMY MODULE" will appear. If the module has been resequenced, the message "MEMO MODULE" will appear.
  4 ENTITY-CONTROL—Displayed if the Entity module contains any open Case Control.
  5 SADA—Displayed if SPOUSE AT DIFFERENT ADDRESS indicator (971-CD = 55) is present.
  6 TC148-CD
4 1 INV-SSN-REL—Indicator is displayed if the invalid SSN Refund freeze is "OFF" .
  2 SCSSN—displayed if Scrambled SSN Indicator is "ON" for this account.
  3 MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.
  4 MILITARY OPERATION INDICATOR.
  5 LAST MF EXTRACT CYCLE—cycle of last update for this module from the Master File.
  6 LAST MF EXTRACT DAY OF WEEK CODE
  7 SC REASON CODE—Reason code for retaining tax module on data base. Used by Computer Branch Staff.
5 1 CURRENT SC STATUS CODE.
  2 DECISION POINT STAUP CODE
    D = Decision point analysis uploaded notice request from IDS or the module was downloaded to IDS. Valid for status 48 or 50 only.
    T = TDA analysis transfer. Valid for status 50 only.
  3 SC MODULE BALANCE—A total of the amounts contained in the pending transactions (type AP, TP, PN, RS, UNNN, CU, NU) plus the MF module balance. TC667 is excluded. A hyphen (-) in position 36 indicates a credit balance.
  4 SC STATUS CYCLE.
  5 SC STATUS CYCLE DAY OF WEEK CODE
  6 NEXT IDRS NOTICE—displayed for SC Status Code "48" and "50" .
  7 MINIMUM NUMBER OF CYCLES DELAY—displayed for SC Status Code "48" .
  8 BALANCE OF CYCLES DELAY—displayed for SC Status Code BALANCE OF CYCLES DELAY-displayed for SC Status Code "48" .
6 1 CURRENT MASTER FILE STATUS CODE.
  2 MASTER FILE MODULE BALANCE—A total of the amounts contained in the transactions posted to MF. A hyphen (-) in position 36 indicates a credit balance.
  3 MF STATUS CYCLE.
  4 MF STATUS CYCLE DAY OF WEEK CODE
  5 CURRENT DATE
  6 ICS ACCOUNT CODE (INTEGRATED COLLECTION SYSTEM).
7 1 PENDING-TRANS—displayed if there are any tax module pending transactions.
  2 LAST NOTICE—if a Notice History Section is present the Notice Number of the last notice entry is displayed.
  3 ARDI CODE (ACCOUNTS RECEIVABLE DOLLAR INVENTORY).
  4 PRIMARY LOCATION CODE.
  5 ACS ACCOUNT CODE.
8 1 AICS CODE (AUTOMATED INVENTORY CONTROL SYSTEM).
  2 SMALL BUSINESS AREA CODE
  3 COLLECTION LOCATION CODE.
  4 SFR IND.
  5 SECURED RETURN CODE—from Tax Return.
  6 PDC-MOD-CD
9 1 ASED—Assessment Statute Expiation Date.
  2 LEFT POSITION FREEZE CODES.
  3 RIGHT POSITION FREEZE CODES
  4 AGREEMENT INDICATOR
  5 AIMS CODE—will show the presence of an examination of a taxpayer's return as follows:
    0 = No examination of a taxpayer's module is on this account
    1 = Examination data is present on one or more modules
    3 = Examination data is present on this large case related temporary TIN for 1 or more tax modules.
    5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case related.
  6 COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.
  7 INPUT SYSTEM SOURCE CODE
    C = display as SCR
    E = display as ELF
    L = display as MEF
10 1 COLLECTION STATUTE EXPIRATION DATE.
  2 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  3 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  4 MF CAF CODE—The Centralized Authorization File Code on the tax module (1–8) will be displayed, if present. Indicates that the taxpayer has authorized representatives for this tax period.
  5 FMS-CD
  6 6020B-MOD-IND
  7 LIEN INDICATOR—If present.
    blank = No Lien Data.
    1 = Lien Data on IDRS only.
    4 = Lien Data on MF only.
    5 = Lien Data on IDRS and MF.
  8 MOD YIELD SCORE—TDA Module yield score if significant, otherwise TDI module yield score if significant. Value over 99,999 displayed as 99999.
11 1 REFUND STATUTE EXPIRATION DATE
  2 NAICS-CD
  3 OFFER IN COMPROMISE OIC—Acceptance-YR
  4 TDI MOD STATUS CD—Displayed if significant.
    1 = Open TDI.
    2 = Closed TDI.
    4 = First TDI Notice.
    5 = Second TDI Notice.
    6 =Third TDI Notice.
    7 = Fourth TDI Notice.
    8 = Closed TDI Notice.
    9 =TIN Change-Suspense.
  5 TDI CYCLE.
  6 C CORPORATION INDICATOR.
12 1 ELECTRONIC DEPOSIT CODE—The year in which a taxpayer if required to start making deposits by electronic funds transfer.
  2 ELECTRONIC FUNDS TRANSFER INDICATOR
  3 DEFERRED ACTION INDICATOR
  4 GENERAL AGREEMENT ON TRADE AND TARIFF
13 1 INSTALLMENT AGREEMENT DEFAULT NUMBER
  2 FILING REQUIREMENT OF MODULE IF DELINQUENT.
  3 TFRP-CD
  4 PREPARER DESIGNEE CHECK BOX INDICATOR
  5 PREPARER DESIGNEE ID NUMBER
  6 PREPARER DESIGNEE PHONE NUMBER
14 1 PAID-PREPARER-EIN
  2 THIRD-PARTY-DESIGNEE-PIN
  3 THIRD-PARTY-DESIGNEE-CHECKBOX
  4 FRIVOLOUS-FILER-IND
  5 LATEST F990 EO ORG CODE
  6 EO STATUS 25 INDICATOR — BMF MFT 44 only
15 1 BMF FILING REQUIREMENTS — If any present. See Table below:
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Line Item Description
  For EPMF and NMF accounts the literal "INACTIVE ACCOUNT" is displayed if the FR Code is "8" otherwise field is blank.
  2 TDI F990 REPEATER CODE
  3 TWO PERCENT INTEREST DATE.
  4 TWO PERCENT DATE TURNED OFF INDICATOR—" 1" = TWO PERCENT INTEREST DATE has been set back to zeroes via an adjustment.
  5 EMPLOYMENT CODE—BMF only.
14a 1 IRA CODE—" 1" thru "7" or blank. This is an entity indicator and pertains to the last return filed as indicated on the IRM 2.3.15 ENMOD display. It does not necessarily apply to the tax module on the screen display.
    See IRM 2.3.27.68 ADP Systems Code Handbook. (IMF only).
  2 BACKUP WITHHOLDING INDICATOR.
  3 BACKUP WITHHOLDING NOTICE COUNT.
15 1 MODULE CASE CONTROL INDICATOR—Always displayed. "NO CASE CONTROLS" , "ALL CASE CONTROLS CLOSED" or "MULTIPLE OPEN CASE CONTROLS" or "ONE OPEN CASE" will be shown as appropriate. If there is only one open case this field will be blank and Lines 15 and 16 will be displayed.
  2 OPEN CONTROL BASE COUNT
  3 CLOSED CONTROL BASE CYCLE
  4 LATEST CASE CONTROL ACTIVITY—action date of most recent update to module case controls (maybe later than Line 16 action date).
16   Displayed only if Line 16 is displayed.
17   LAST OPEN CASE UPDATE—if the module has one open case control the latest information group for that case is displayed. See Exhibit 2.3.11-62.for explanation of Lines 15 and 16 elements.

Exhibit 2.3.11-13 
Command Code TXMOD—Entity Merge/Resequence/Removal Information

Displayed for IDRS accounts which underwent merge or resequence activity while the account has been on the TIF or which the Entity has been removed from the Master File but account data is still on the TIF.
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Line Item Description
1a 1 ACCOUNT MERGED/RESEQUENCED TO:—Displayed on old (FROM) account. See IRM 2.3.15 CC ENMOD, for Pending TC 003 or 026.
  2 NEW (TO) ACCOUNT TIN.
  3 NEW (TO) ACCOUNT NAME CONTROL.
1b 1 ACCOUNT MERGED/RESEQUENCED FROM:—Displayed on new (TO) account. See IRM 2.3.15 –CC ENMOD for Pending TC 004 or 008.
  2 OLD (FROM) ACCOUNT TIN.
  3 OLD (FROM) ACCOUNT NAME CONTROL.
1c 1 ENTITY REMOVED FROM MASTER FILE—See IRM 2.3.15 –CC ENMOD, for TC903.

Exhibit 2.3.11-14 
Command Code TXMOD—Posted Returns (General format)

Most return information will be displayed in this format. TC 150's containing variable data will be displayed as shown on subsequent exhibits. Reversed EPMF TC 150's will be displayed as shown on exhibit 55 (Posted/Pending Standard Transactions).
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Line Item Description
2 1 RETURN CONDITION CODES
  2 MATH STATUS CODE—
    2=Math Error within tolerance
    3=Math Error Excess tolerance
3 1 RETURN RECEIVED DATE
  2 MONTHS DELINQUENT CODE—Number of months delinquent (00–05).
  3 CORRESPONDENCE RECEIVED DATE
  4 TAX PER TAXPAYER—displayed if significant for any MFT.
4 1 ENVIRONMENTAL TAX—only for F1120, F990C, F990T
  2 NET CREDITS CLAIMED—only for F1120, F1041, F990C, F990PF, F990T
5 1 NET TAXABLE INCOME AMOUNT
  2 DIRECT DEPOSIT REJECT REASON CODE
  3 UNAPPLIED CREDIT ELECT AMOUNT
6 1 CREDIT ELECT PER TAXPAYER AMOUNT—only for F1120, F1041, F990C, F990T
  2 PRIOR YEAR ESTIMATED TAX BASE AMOUNT.
7 1 ORDINARY INCOME AMOUNT
  2 NUMBER OF PARTNERS–F1065
  3 ADT CD
  4 F5471 ATTACHED TO F1065 NUM
8 1 TOTAL GROSS RECEIPTS—F990
  2 CORRESPONDENCE CODE
  3 INDIVIDUAL INCOMPLETE RETURN ITEMS
  4 ISSUE CODE
9 1 TOTAL ASSETS EOY AMT
  2 NET TAXABLE INCOME (990T)
10 1 TYPE-COOP-CD – F1120
  2 LAST-YEAR-1120C-IND – F1120
  3 AUDIT CODE GROUP – F1120
  4 1120S SHAREHOLDER NUMBER– F1120
  5 FORM 5471 COUNT – F1120
11 1 GROSS INCOME AMOUNT—F990
  2 FORMS COUNT TAX YEAR—F990
  3 E-FILE MANDATE INDICATOR—F990
12 1 TAX PERIOD BEGIN DATE–F1065, F1120
  2 F5472-ATTACHED – the number of Forms 5472 attached to Form 1120.
13 1 TOTAL LOW INCOME UNITS–F8703
  2 QUALIFIED PROJECT PERIOD BEGIN DATE–F8703
  3 SIGNATURE CODE–F8703
14 1 OPERATOR OF PROJECT
  2 BUILDING ID
15 1 OWNER OF PROJECT
16 1 BUILDING PROJECT STREET ADDRESS
17 1 BUILDING PROJECT CITY
  2 BUILDING PROJECT STATE
  3 BUILDING PROJECT ZIP CODE
20 1 RETURN TRANSACTION CODE—TC 150
  2 REVERSED TRANSACTION INDICATOR— "R" if TC reversed
  3 ASSESSMENT DATE—for returns this is the assessment (23C) date.
  4 TOTAL TAX LIABILITY—total tax assessed amount for this return.
  5 CYCLE RETURN POSTED TO MASTER FILE
  6 DAY OF WEEK—For Forms 5329, 1040 & 1040-H only. Identifies the day of week the return was posted. For 2011 and prior the values are 01 thru 07 signify that the update was made by CADE Monday thru Sunday respectively. 08 signify that the update was made by Master File for a non-CADE return. For 2012 and subsequent the values are 01-05 signifying the update was as a result of DAILY processing Friday (01) thru Thursday (05) respectively. WEEKLY (Non-DAILY) processing will be included with Thursday DAILY and have a value of 05.
  7 TRANS INFORMATION CODE
  8 RETURN DLN
  9 SUBSTITUTE FOR RETURN— "6020B" for BMF and "FR" for IMF accounts.
21   "Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).
  1 RETURN RECEIVED DATE—effective date for remittance.
  2 REMITTANCE AMOUNT
  3 CYCLE RETURN POSTED
  4 PAYMENT POSTED WITH RETURN—identifies this as a dummy transaction

Exhibit 2.3.11-15 
Command Code TXMOD—Posted Form 941-944 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
  1 STATE CODE
  2 BASE PERIOD CODE—values 0–4
  3 SCHEDULE INDICATOR CODE—values 0–4
  4 THREE DAY INDICATOR—"3-Day" will display
  5 5 FTD CREDIT AMOUNT CLAIMED
5 1 TOTAL COMPENSATION AMOUNT
  2 HOSPITAL INSURANCE BENEFIT WAGES
6 1 TAXABLE FICA WAGES
  2 TIPS DEEMED WAGES
7 1 TAXABLE FICA WAGES
  2 ADJUSTMENT TO WITHHOLDING AMOUNT
8 1 ADJUSTED INCOME TAX WITHHELD
  2 ADJUSTMENT TO FICA AMOUNT
9 1 ADJUSTED FICA TAX WITHHELD
  2 BACKUP WITHHOLDING
10 1 CUR QTR FRAC CT AMT
  2 CUR-QTR-SICK-PAY-AMT
11 1 CURR-QTR-TIPS-GRP-LIFE-INS-AMT
  2 CURR-YR-INC-TAX-WTHLDNG-AMT
12 1 PRIOR-QTR-SS-MEDICARE-AMT
  2 FED-INC-TAX-SPCL-ADDTNS-AMT
13 1 SS-MED-TAX-SPCL-ADDTNS-AMT
  2 TOTAL-ADJ-AMT
14 1 TOT-SS-MEDCR-TAX-AMT
  2 TOT-INC-TAX-WTHLD
15 1 CURR-YR-ADJ-AMT is the total adjustments to reported FICA and medicare taxes for the current year. (Form 944 only)
  2 PRIOR-YR-ADJ-AMT is the adjustment to a prior year income tax withholdings to correct an administrative error. (Form 944 only)
16 1 THIRD PARTY ID NUM
  2 THIRD PARTY PHONE NUM
  3 RETURN-CD
  4 SCHEDULE-R-IND
  5 PRIOR-QUARTER-IND
17 1 COBRA PREMIUM ASSISTANCE NUMBER
  2 COBRA PREMIUM ASSISTANCE AMOUNT
18 1 TOTAL PAYMENT TAXPAYER AMOUNT
  2 TOTAL PAYMENT COMPUTER AMOUNT
19 1 EMPLOYEES PAID EXEMPT WAGES THIS QUARTER
  2 MARCH EMPLOYEES PAID EXEMPT WAGES
  3 TOTAL EMPLOYEES PAID EXEMPT WAGES
20 1 EXEMPT WAGES PAID AMOUNT
  2 CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT
21 1 CURRENT QUARTER TAX HOLIDAY CMPTR CREDIT AMOUNT
  2 TOTAL TAXES BEFORE ADJUSTMENTS AMOUNT
22 1 MARCH EXEMPT WAGES PAID AMOUNT
  2 MARCH TAX HOLIDAY REFUNDABLE CREDIT AMOUNT
23 1 MARCH TAX HOLIDAY REFUNDABLE CMPTR CREDIT AMT
  2 IRC 3121Q AMOUNT — F941
24 1 ADDITIONAL MEDICARE WAGE AMOUNT. Amount of additional Medicare tax on employee wages that exceeds $200,000 per year starting in 2013.
     
  ******New Format for Tax Periods after 199212******
26 1 PERIODIC LIABILITY AMOUNT—can occur up to 92 times and may be zeros or blank for monthly payments.
     
  ******Format for Tax Periods 199212 and earlier******
27 1 If the Form 941 return contained at least one significant (non-zero) Periodic Liability Amount, then all the periodic Amounts will be displayed. If present, occurs 24 times
  2 Literals "A" thru "X" relate the Periodic Liability Amount to the corresponding amount on Form 941.
28-31   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-16 
Command Code TXMOD—Posted Form 720 Returns

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Line Item Description
2–3   Standard— See Exhibit 2.3.11-14.
4 1 SPECIAL ABSTRACT NUMBER
  2 FTD CREDIT AMOUNT CLAIMED
5 1 MEDICAL DEVICE SALES AMOUNT — Taxable Medical Device Sales Price
6 1 SHIP AMOUNT — Specified Health Insurance Policies Tax Amount
  2 SHIP LIVES COUNT — Specified Health Insurance Policies Lives Covered
7 1 ASIHP AMOUNT — Applicable Self-Insured Health Plans Tax Amount
  2 ASIHP LIVES COUNT — Applicable Self-Insured Health Plans Lives Covered
9   This Line displayed up to 36 times
  1 ABSTRACT NUMBER
  2 ABSTRACT AMOUNT
12-13   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-17 
Command Code TXMOD—Posted Form CT–1 or Form 940 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 SCHEDULE R INDICATOR
  2 FTD-CR-CLAIMED-AMT
5 1 TAXABLE WAGES
  2 FIRST QUARTER LIABILITY AMOUNT
6 1 ADJUSTED TOTAL RAILROAD RETIREMENT TAX AMOUNT
  2 SECOND QUARTER LIABILITY AMOUNT
7 1 ADJUSTED TOTAL RAILROAD UNEMPLOYMENT TAX AMOUNT THIRD QUARTER LIABILITY AMOUNT
  2 THIRD QUARTER LIABILITY AMOUNT
8 1 FTD PENALTY AMOUNT
  2 FOURTH QUARTER LIABILITY AMOUNT
9 1 TOTAL COMP TAX AMT
  2 TOT COMP TAX ADJUSTMENT AMT
10 1 TIER1 EMPLOYER TAX WAGE AMT
  2 TIER1 EMPLOYER MED WAGES AMT
11 1 TIER2 EMPLOYER TAX WAGE AMT
  2 TIER1 EMPLOYEE TAX WAGES AMT
12 1 TIER1 EMPLOYEE MED WAGES AMT
  2 TIER2 EMPLOYEE MED WAGES AMT
13 1 TIER1 EMPLOYER TAX SICK AMT
  2 TIER1 EMPLOYER MD SICK AMT
14 1 TIER1 EMPLOYEE TX SICK AMT
  2 TIER1 EMPLOYEE MED SICK AMT
15 1 TOTAL RAILROAD RETIREMENT AMT
  2 TOTAL YR RAILROAD RETIREMENT AMT
16 1 FUTA TAX BEFORE ADJ AMT
  2 TOT-FUTA-WAGE-EXCLUSION-AMT
17 1 PARTIAL-FUTA-WAGE-EXCLUSION-AMT
  2 FUTA-STATE-CD
  3 FUTA-MULTI-STATE-IND
18 1 EMPLOYEES PAID EXEMPT COMPSICK
19 1 EXEMPT COMP PAID AMOUNT
  2 EXEMPT SICK PAID AMOUNT
20 1 TAX HOLIDAY COMP CR AMOUNT
  2 TAX HOLIDAY COMP CR CMPTR AMOUNT
21 1 TAX HOLIDAY SICK CR AMOUNT
  2 TAX HOLIDAY SICK CR CMPTR AMOUNT
22 1 MARCH EMPLOYEES PAID EXEMPT COMPSICK
  2 MARCH EXEMPT COMP PAID AMOUNT
23 1 MARCH TAX HOLIDAY REFUND AMOUNT
  2 MARCH TAX HOLIDAY REFUND CMPTR AMOUNT
24 1 EMPLOYER TAX COMP CMPTR AMOUNT
  2 EMPLOYER TAX SICK CMPTR AMOUNT
     
25   This line repeated up to 53 times until all credit reduction amounts present are displayed.
  1 STATE CODE
  2 CREDIT REDUCTION AMOUNT
  3 STATE CODE
  4 CREDIT REDUCTION AMOUNT
28–29 1 STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-18 
Command Code TXMOD—Posted Form 942 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 TAXABLE FICA WAGES PAID
5 1 ADJUSTED INCOME TAX WITHHELD
6 1 ADJUSTED FICA TAX WITHHELD
7 1 TOTAL MEDICARE WAGES AMOUNT
  2 MEDICARE TAX GENERATED AMOUNT
9–10   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-19 
Command Code TXMOD—Posted Form 943 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 TAXABLE FICA WAGES PAID
  2 FTD CREDIT AMOUNT CLAIMED
5 1 ADJUSTED INCOME TAX WITHHELD
  2 ADDL MED WG AMT
6 1 ADJUSTED FICA TAX WITHHELD
  2 ADJUSTMENT TO FICA AMOUNT
7 1 TOTAL MEDICARE WAGES AMOUNT
  2 MEDICARE TAX GENERATED AMOUNT
8 1 COBRA PREMIUM ASSITANCE NUMBER
  2 COBRA PREMIUM ASSISTANCE AMOUNT
9 1 TOTAL PAYMENT TAXPAYER AMOUNT
  2 TOTAL PAYMENT COMPUTER AMOUNT
10 1 EMPLOYEES PAID EXEMPT WAGES THIS QUARTER
  2 MARCH EMPLOYEES PAID EXEMPT WAGES
  3 TOTAL EMPLOYEES PAID EXEMPT WAGES
11 1 EXEMPT WAGES PAID AMOUNT
  2 CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT
12 1 CURRENT QUARTER TAX HOLIDAY CMPTR CREDIT AMOUNT
  2 TOTAL TAXES BEFORE ADJUSTMENTS AMOUNT
13 1 MARCH EXEMPT WAGES PAID AMOUNT
  2 MARCH TAX HOLIDAY REFUNDABLE CREDIT AMOUNT
14 1 MARCH TAX HOLIDAY REFUNDABLE CMPTR CREDIT AMT
16 1 PERIODIC LIABILITY AMOUNT—can occur up to 92 times and will be zeros for only one occurrence.
19 –20   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-20 
Command Code TXMOD—Posted Form 5329 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 TOTAL IRA AMOUNT PAID—this is the total amount paid into an individual's retirement account.
  2 EXCESS CONTRIBUTIONS TAX AMOUNT
5 1 SPOUSE IRA CODE—if joint F1040 was filed
  2 INSUFFICIENT DISTRIBUTIONS TAX AMOUNT
6 2 EXCESS REGULAR DISTRIBUTIONS TAX AMOUNT
7 1 MEDICAL-SAVING-ACCOUNT- DISTRIBUTIONS AMOUNT
  2 EXCESS LUMP-SUM DISTRIBUTIONS TAX AMOUNT
8 1 XCS-ROTH-IRA-TAX-AMT
  2 XCS-ED-IRA-TAX-AMT
10–11   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-21 
Command Code TXMOD—Posted Form 1040 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 MATH ERROR CODE—the first of any Math Error Codes posted on return is displayed.
  2 MULT-MATH-ERRORS—indicates multiple math errors posted on return.
  3 NON COMPUTE CODE—values are
    1=Non-Compute Code 2 return filed non timely.
    2=OIO return.
    4=IRS prepared or reviewed return with a type A math error code that was timely filed and resulted in an increase in tax and interest less than $5.
    6=Combination of 2 and 4 above.
  4 EST-TX-DISCREPANCY—indicates posted ES payments/credits disagreed with amount claimed on return.
  5 HIGH-INCOME INDICATOR
5 1 FILING STATUS
  2 NUMBER OF EXEMPTIONS
  3 CROSS-REFERENCE TIN—from a Schedule C or D.
  4 MASTER FILE " P" CODE
  5 MINOR INDICATOR—"F8615" displays if this schedule filed on return.
  6 PREPARER-TIN
6 1 ADJUSTED GROSS INCOME AMOUNT
  2 ADVANCED EARNED INCOME CREDIT AMOUNT
  3 ESTIMATED TAX BASE AMOUNT
  4 MF-Q-IND
7 1 TAXABLE INCOME
  2 PRIMARY TAXPAYER'S SELF—EMPLOYMENT INCOME
  3 ESTIMATED TAX PAYMENT AMOUNT
8 1 SELF-EMPLOYMENT TAX—total on return
  2 SECONDARY TAXPAYER SELF-EMPLOYMENT INCOME
  3 UNAPPLIED CREDIT ELECT AMOUNT
9 1 PRIMARY UNREPORTED TIP INCOME AMOUNT
  2 DIRECT DEPOSIT REJECT REASON CODE
  3 FTHBCR-RECAP
  4 CHECKBOX-IND
10 1 SECONDARY UNREPORTED TIP INCOME AMOUNT
  2 F8888-IND
  3 ESTIMATED TAX FORGIVENESS PERCENT
  4 USVI-IND
11 1 PRIMARY MEDICARE INCOME AMOUNT
  2 PRIMARY MEDICARE TIP INCOME AMOUNT
  3 SECONDARY MEDICARE INCOME AMOUNT
  4 SECONDARY MEDICARE TIP INCOME AMOUNT
12 2 PRIMARY MEDICARE TIP INCOME AMOUNT
  3 SECONDARY MEDICARE INCOME AMOUNT
  4 SECONDARY MEDICARE TIP INCOME AMOUNT
14–15   STANDARD— See Exhibit 2.3.11-14.
16   "Dummy" (generated) TC 806. Shows WITHHELD AND EXCESS FICA, posted to the Master File as part of the Tax Return record, as a separate transaction. Will be generated for the display only if the amount is not zero.
  1 RETURN RECEIVED DATE
  2 WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.
  3 CYCLE RETURN POSTED
  4 WITHHOLDING TAX CREDIT POSTED WITH RETURN—indicates this is the "Dummy" transaction generated to display the withholding amount posted in the return record.

Exhibit 2.3.11-22 
Command Code TXMOD—Posted Form 4720 and NMF Returns

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Line Item Description
  3 ESTIMATED TAX CREDIT AMOUNT CLAIMED
2–3   STANDARD— See Exhibit 2.3.11-14.
5   This line will be repeated for each Abstract Group, up to a maximum of 8 times.
  1 ABSTRACT NUMBER
  2 ABSTRACT AMOUNT
8–9   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-23 
Command Code TXMOD—Posted Form 709 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 TOTAL GIFTS CURRENT PERIOD
  2 TAXABLE GIFTS CURRENT PERIOD
5 1 TAXABLE GIFTS PRIOR PERIOD
  2 GIFT TAX
6 1 GENERATION SKIPPING TRANSFER TAX
9–10   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-24 
Command Code TXMOD—Posted Form 706 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 GROSS ESTATE CODE
  2 PAYMENT INDICATOR
  3 ESTATE TAX
5 1 SECTION 4981A TAX
  2 GENERATION SKIPPING TRANSFER TAX
8–9   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-25 
Command Code TXMOD—Posted Form 1042 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 GROSS INCOME PAID
  2 FTD CREDIT AMOUNT CLAIMED
5 1 NUMBER OF 1042S DOCUMENTS (TAPE FILED)
  2 NUMBER OF 1042S DOCUMENTS (PAPER FILED)
  3 EXCISE TAX AMOUNT
8–9   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-26 
Command Code TXMOD—Posted Form 11 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
5   This line will be repeated for each Form 11 return Abstract Group, up to 12 times.
  1 IRS NUMBER
  2 IRS AMOUNT
8–9   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-27 
Command Code TXMOD—Posted Form 8752 Returns

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Line Item Description
1–3   STANDARD— See Exhibit 2.3.11-14.
4 1 PENALTY INT CODE
  2 NET REQUIRED PAYMENT
5 1 PARTNERSHIPS CORPORATE INDICATOR
  2 REQUIRED PAYMENT DUE OR REFUND OF NET PRIOR YEAR PAYMENTS AMOUNT
8–9   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-28 
Command Code TXMOD—Posted Form 945 Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 STATE CODE
  2 BASE PERIOD CODE—values 0–4
  3 SCHEDULE INDICATOR CODE—values 0–7
  4 FTD CREDIT AMOUNT CLAIMED
5 1 ADJUSTED INCOME TAX WITHHELD
  2 BACKUP WITHHOLDING
6 1 UNKNOWN RECIPIENT CHECKBOX INDICATOR
8 1 PERIODIC LIABILITY AMOUNT—can occur up to 12 times and will be zeros for only one occurrence.
     
10–11   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-29 
Command Code TXMOD—Posted Form 1040–Schedule–H Returns

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Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 MATH ERROR CODE—the first of any Math Error Codes posted on return is displayed.
  2 MULT-MATH-ERRORS—indicates multiple math errors posted on return.
  3 NON COMPUTE CODE—values are
    1=Non-Compute Code 2 return filed non timely.
    2=OIO return.
    4=IRS prepared or reviewed return with type A math error code that was timely filed and resulted in an increase in tax and interest less than $5.
    6=Combination of 2 and 4 above.
  4 EST-TX-DISCREPANCY—indicates posted ES payments/credits disagreed with amount claimed on return.
  5 HIGH INCOME INDICATOR
5 1 FILING STATUS
  2 NUMBER OF EXEMPTIONS
  3 CROSS REFERENCE TIN—from a Schedule C or D.
  4 MASTER FILE " P" CODE
  5 MINOR INDICATOR—"E78615" displays if this schedule filed on return.
  6 PREPARER-TIN
  7 CHECKBOX-IND
6 1 ADJUSTED GROSS INCOME AMOUNT
  2 ADVANCED EARNED INCOME CREDIT AMOUNT
  3 ESTIMATED TAX BASE AMOUNT
  4 MF-Q-IND
7 1 TAXABLE INCOME
  2 PRIMARY TAXPAYER'S SELF-EMPLOYMENT INCOME
  3 ESTIMATED TAX PAYMENT AMOUNT
8 1 SELF-EMPLOYMENT TAX—total on return
  2 SECONDARY TAXPAYER'S SELF-EMPLOYMENT INCOME
  3 UNAPPLIED CREDIT ELECT AMOUNT
9 1 PRIMARY UNREPORTED TIP INCOME AMOUNT
  2 PRIMARY EMPLOYER IDENTIFICATION NUMBER
  3 SECONDARY EMPLOYER IDENTIFICATION NUMBER
10 1 SECONDARY UNREPORTED TIP INCOME AMOUNT
  2 ESTIMATED TAX FORGIVENESS PERCENT
  3 DIRECT-DEPOSIT REJECT REASON CODE
11 1 FTHBCR-RECAPTURE-AMT
  2 F8888-IND
  3 USVI-IND
12 1 PRIMARY MEDICARE INCOME AMOUNT
  2 PRIMARY MEDICARE TIP INCOME AMOUNT
  3 SECONDARY MEDICARE INCOME AMOUNT
  4 SECONDARY MEDICARE TIP INCOME AMOUNT
13 1 PRIMARY TAX FICA WAGES PAID AMOUNT
  2 PRIMARY TOTAL FICA TAX AMOUNT
14 1 PRIMARY MEDICARE WAGES AMOUNT TOTAL
  2 PRIMARY MEDICARE TAX AMOUNT
15 1 PRIMARY COMBINED FICA MEDICARE TAX AMOUNT
  2 PRIMARY FEDERAL INCOME TAX WITHHELD AMOUNT
16 1 PRIMARY FUTA TAXABLE WAGES AMOUNT
  2 PRIMARY FUTA TOTAL TAX AMOUNT
17 1 PRIMARY F8919 SSA WAGES CMPTR AMT
  2 PRIMARY TOT F8919 WAGES AMT
18 1 SECONDARY TAX FICA WAGES PAID AMOUNT
  2 SECONDARY TOTAL FICA TAX AMOUNT
19 1 SECONDARY TOTAL MEDICARE WAGES AMOUNT
  2 SECONDARY MEDICARE TAX AMOUNT
20 1 SECONDARY COMBINED FICA MEDICARE TAX AMOUNT
  2 SECONDARY FEDERAL INCOME TAX WITHHELD AMOUNT
21 1 SECONDARY FUTA TAXABLE WAGES AMOUNT
  2 SECONDARY FUTA TOTAL TAX AMOUNT
22 1 SECPNDARY F8919 WAGES CMPTR AMT
  2 SECONDARY F8919 WAGES TOT AMT
23 1 PRIMARY ADDL MDCR TX AMT
  2 SCNDRY ADDL MDCR TX AMT
24 1 SSA ADL MED TAX AMT
  2 RRB ADDL MED TAX AMT
25 1 NET INVESTMENT INCOME AMT
  2 NET INVESTMENT INCOME TAX AMT
26   This line repeated 5 times until all credit reduction amounts present are displayed
  1 STATE CODE
  2 CREDIT REDUCTION AMOUNT
27–31   STANDARD— See Exhibit 2.3.11-14.
26   "Dummy" (generated TC 806. Shows WITHHELD AND EXCESS FICA, posted to the Master File as part of the Tax Return record, as a separate transaction. Will be generated for the display only if the amount is not zero.
  1 RETURN RECEIVED DATE
  2 WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.
  3 CYCLE RETURN POSTED
  4 WITHHOLDING TAX CREDIT POSTED WITH RETURN—indicates this is the "dummy" transaction generated to display the withholding amount posted in the return record.

Exhibit 2.3.11-30 
Command Code TXMOD- Posted Form 5330 Returns

Screen Display:

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Record Element Description:

Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 CORRECTED PROHIBITED TC INDICATOR
  2 SPONSORS PLAN END YEAR
  3 REVERSION DATE
  4 EXCESS FRINGE PD YEAR
  5 RDD
5 1 XRDD
  2 CSED
  3 ASED
6 1 TOTAL BALANCE DUE OVERPYMT AMOUNT
7   This line will be repeated for each Form 5330 return Abstract Group.
8 1 ABSTRACT NUMBER
  2 ABSTRACT AMOUNT
9–11   STANDARD— See Exhibit 2.3.11-14.
12   "Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).
  1 RETURN RECEIVED DATE
  2 REMITTANCE-AMT.
  3 CYCLE RETURN POSTED
  4 Literal "PAYMENT POSTED WITH RETURN" .

Exhibit 2.3.11-31 
Command Code TXMOD—Posted Form 3520 Returns

Screen Display:

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Record Element Description:

Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 INTEREST FREEZE INDICATOR
  2 PENALTY AND INTEREST CODE
  3 FTP PENALTY START DATE
5 1 PREPARER TIN
6–7   STANDARD— See Exhibit 2.3.11-14.
9   "Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).
  1 RETURN RECEIVED DATE
  2 WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.
  3 CYCLE RETURN POSTED
  4 REMITTANCE-AMT.

Exhibit 2.3.11-32 
Command Code TXMOD—Posted Form 3520A Returns

Screen Display:

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Record Element Description:

Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 INTEREST FREEZE INDICATOR
  2 PENALTY AND INTEREST CODE
  3 FOREIGN TRUST OWNER CODE
  4 TRANSFER PROP ENT CD
  5 AUDIT CODE
5 1 OWNER NAME
  2 FTP PENALTY START DATE
6 1 U.S OWNER NAME.
7 1 BENEFICIARY NAME
8 1 U.S BENEFICIARY NAME
9 1 TRUSTEE NAME
  2 TRUSTEE TIN
  3 TRUSTEE TIN TYPE
10 1 TRUST VALUE US OWNER AMOUNT
  2 TOTAL INCOME AMOUNT
11–13   STANDARD— See Exhibit 2.3.11-14.
14   "Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).
  1 RETURN RECEIVED DATE
  2 WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.
  3 CYCLE RETURN POSTED
  4 REMITTANCE-AMT.

Exhibit 2.3.11-33 
Command Code TXMOD—Posted Form 8038 Returns

Screen Display:

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Record Element Description:

Line Item Description
2–3   STANDARD— See Exhibit 2.3.11-14.
4 1 INTEREST FREEZE INDICATOR
  2 PENALTY AND INTEREST CD
  3 PENALTY REBATE INDICATOR
  4 FINAL 8038 CODE
  5 LEASE OR INSTALL INDICATOR
  6 REPORT NUMBER
5 1 CP-PT2-ISSUER-NAME
  2 CP-PT2-ISSUER-EIN
6 1 CP-PT2-STREET-ADDR
  2 CP-FINAL-INT-PYMNT-CHKBX-IND
7 1 CP-PT2-CITY
  2 CP-PT2-STATE
  3 CP-PT2-ZIP
8 1 CP-BOND-ISSUE-AMT
  2 CP-INTEREST-PAYMENT-DATE
  3 CP-AMT
9 1 CP-INTEREST-PAYABLE-AMT
  2 CP-BUILD-AMERICA-AMT
  3 CP-DESIGNATED-PAYEE-CHKBX-IND
10 1 CP-RECOVERY-ZONE-AMT
  2 CP-COMPUTER-CREDIT-PYMT-AMT
11 1 CP-NET-INCREASE-AMT
  2 CP-NET-DECREASE-AMT
  3 DIR-DEPST-REJ-REASON-CD
12 1 CP-COMPUTER-BUILD-AMERICA-AMT
  2 CP-COMPUTER-RECOVERY-ZONE-AMT
13 1 CP-FIXED-VAR-INT-CHKBX-IND
  2 SIGNATURE-CD
  3 TYPE-OF-CREDIT-BOND-CD
  4 BOND-CUSIP-NUMBER
14 1 BOND ISSUE DATE
  2 BOND-MATURITY DATE
  3 BOND ISSUE PRICE AMOUNT
15 1 REBATE AMOUNT
  2 PREVIOUSLY PD REBATE AMOUNT
16 1 REBATE FTP PENALTY AMOUNT
  2 INTEREST UNDERPAYMENT REBATE AMOUNT
17 1 PENALTY IN LIEU REBATE AMOUNT
  2 PENALTY FTP TIMELY AMOUNT
18 1 TOTAL VOLUME CAP AMOUNT
  2 UNUSED VOLUME CAP AMOUNT
19 1 CUR RFND PRIOR ISSUE COST AMOUNT
  2 ADV RFND PRIOR ISSUE AMOUNT
20 1 TAX EXEMPT OBLIG LOAN AMOUNT
  2 PROCEEDS BOND ISSUE COST AMOUNT
21 1 IRREVOCABLE ELECTION INDICATOR
  2 FIRST INTEREST PAYMENT DATE
  3 INTEREST PAYMENT DATE FREQUENCY CODE
  4 INTEREST RATE ON BOND
22 1 VARIABLE RATE ISSUE INDICATOR
  2 TYPE OF ISSUE
  3 APPLICABLE CREDIT RATE
23 1 TP INTEREST PAYABLE CREDIT RATE AMOUNT
  2 CLEAN RENEW ENERGY BONDS AMOUNT
24 1 QUALIFIED ENERGY CONVSERVATION BONDS AMOUNT
  2 QUALIFIED ZONE ACADEMY BONDS AMOUNT
25 1 QUALIFIED SCHOOL CONST BONDS AMOUNT
  2 ADJ CLEAN RENEW ENERGY BOND CLAIM AMOUNT
26 1 ADJ QUALIFIED ENERGY CONST BOND CLAIM AMOUNT
  2 ADJ QUALIFIED ZONE ACADEMY BOND CLAIM AMOUNT
27 1 ADJ QUALIFIED SCHOOL CONST BOND CLAIM AMOUNT
28-30   STANDARD— See Exhibit 2.3.11-14.
31   "Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).
  1 RETURN RECEIVED DATE
  2 REMITTANCE-AMT.
  3 CYCLE RETURN POSTED
  4 LITERAL "PAYMENT POSTED WITH RETURN" .

Exhibit 2.3.11-34 
Command Code TXMOD—Posted Form 8804 Return

Screen Display:

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Record Element Description

Line Item Description
2-3   STANDARD— See Exhibit 2.3.11-14.
4 1 INTEREST FREEZE INDICATOR
  2 PENALTY AND INTEREST CODE
  3 FTP-PENALTY-START-DATE
5 1 NR BOOKS INDICATOR
  2 NUMBERS OF FOREIGN PARTNERS
  3 COLLECTION STATURE EXPIRATION DATE
6 1 TOTAL EFFECTIVE CONNECTED INCOME FOREIGN PARTNER AMOUNT
  2 F8805-1042S-WH-TX-AMOUNT
7 1 F1042S-8288A-WH-TX-AMOUNT
  2 BALANCE DUE OVERPAYMENT AMOUNT
8 1 CREDIT ELECT PER TAXPAYER AMOUNT
  2 NCFP-28-NET-GAINS-ADJ-AMT is the ordinary income gain of a non-corporate foreign partner that is taxed at a 28% rate.
9 1 NCFP-1231-NET-GAINS-ADJ-AMT is the long term capital gains or losses of a non-corporate foreign partner from disposition of property or conversion of capital assets that is taxed at the 15% rate.
10 1 1042S WITHHOLDING 1446 AMOUNT -- Publicly Traded Partnership Withholding Tax.
  2 1042S WITHHOLDING 1445 AMOUNT-- Publicly Traded Trust Withholding Tax.
     
13-14   STANDARD— See Exhibit 2.3.11-14.

Exhibit 2.3.11-35 
Command Code TXMOD - Posted Form 8288 Return

Screen Display

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Exhibit 2.3.11-36 
Command Code TXMOD - Posted-Form 8871-8872-Return

Screen Display

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Record Element Description

2-3   STANDARD— See Exhibit 2.3.11-14.
4 1 INTEREST FREEZE INDICATOR
  2 PENALTY AND INTEREST CODE
  3 FTP-PENALTY-START-DATE
5 1 TYPE OF REPORT
  2 F990 FILING EXEMPTION CD
  3 COLLECTION STATURE EXPIRATION DATE
6 1 TOT REPORTED CONTRIBUTIONS AMT
  2 TOT REPORTED EXPENDITURES AMOUNT

Exhibit 2.3.11-37 
Command Code TXMOD - Posted Form 1041 Return

Screen Display

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Record Element Description

2-3   STANDARD— See Exhibit 2.3.11-14.
4 1 QFT TRUST COUNT
  2 QFT COMP RTN IND
  3 ESTIMATED TX BASE AMT
5 1 PRIMARY TX FICA WGS PD AMT
  2 PRIMARY TOTL FICA TX AMT
6 1 PRIMARY TOTL MDCR WGS PD AMT
  2 PRIMARY MDCR TX AMT
7 1 PRIMARY CMB FICA MDCR TX AMT
  2 PRIMARY FD INC TX WTHLD AMT
8 1 PRIMARY FUTA TXBL WGS AMT
  2 PRIMARY FUTA TOTL TX AMT
9 1 NET TAXABLE INCOME AMOUNT
  2 ESTIMATED TX BASE AMOUNT
10 1 NET CREDITS CLAIMED AMT
  2 PRIOR YR EST TX AMT
11 1 NET INVESTMENT INCOME AMT
  2 NET INVESTMENT INCOME TX AMT
12 1 ADDL MED WAGE AMT
13 1 UNAPPLIED CREDIT ELECT AMT
  2 CREDIT ELECT PER TAXPAYER AMT

Exhibit 2.3.11-38 
Command Code TXMOD—Pending Return Transactions

The following standard format will be used to display the information available for pending Tax Return (TC 150) transactions. If present pending return transactions are displayed following, posted return transactions.
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Line Item Description
2 1 PENDING TRANSACTION ID CODE
  2 UNPOSTABLE REASON CODE
  3 TRANSACTION CODE—always 150
  4 TRANSACTION DATE
  5 TOTAL TAX LIABILITY AMOUNT
  6 TRANSACTION CYCLE
    DAY OF WEEK IND (DISPLAYED IMMEDIATELY AFTER TRANS CYCLE) FORMAT IS YYYYWWDD - DD VALUE 01-08
  7 TRANS-INFORMATION CODE
  8 EDITED DLN
3 1 RETURN CONDITION CODES
4   A generated " TC 610" will be displayed if a remittance amount is being processed in the tax return record.
  1 TRANSACTION DATE—this is the Return Received Date
  2 REMITTANCE AMOUNT
  3 TRANSACTION CYCLE
  4 Statement identifies this as a "dummy" TC 610
5   This line will be displayed only if the WITHHELD AND EXCESS FICA amount in the return is not zero
  1 TRANSACTION DATE
  2 WITHHELD AND EXCESS FICA AMOUNT
  3 TRANSACTION CYCLE
  4 Statement identifies this as a "dummy" TC 806.
6 1 FICA TAX—from Withholding tax returns such as F941.
  2 TAXABLE FICA WAGES PAID AMOUNT—see FICA TAX above.

Exhibit 2.3.11-39 
Command Code TXMOD—Posted/Pending Standard Transactions

Most Transactions will be displayed in this format. Those containing variable data will be displayed as shown on subsequent exhibits. Posted (non-return) transactions if present, will be displayed in Master File posting sequence followed by pending (non-return) transactions, if present. These will be in the order they were appended to the module.
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Line Item Description
3 1 PENDING TRANSACTION ID—blank for Posted Transactions
    UNPOSTABLE REASON CODE- blank if posted
  2 TRANSACTION CODE
  3 REVERSED TC INDICATOR—"R" if the transaction has been reversed.
  4 TRANSACTION DATE—See IRM 36(66)0 for explanation of transaction dates. Format is "MMDDYY " . For EMPF reversed TC 150's, this will be the date the return was received.
  5 TRANSACTION AMOUNT
  6 TRANSACTION CYCLE = YYYYWW
    DAY OF WEEK IND - Displayed immediately following the TRANS CYCLE. format is DD which valid value is 01-08.
  7 TRANSACTION INFORMATION CODE—"G" means Amended Return, "X" means Refile DLN, etc.)
  8 TRANSACTION DLN

Note:

the proceeding eight elements, except for the Transaction Information Code, are standard for all posted and pending transactions. For displays that never edit the Transaction Information Code, the Transaction DLN will be numbered as Element No. 7.

  9 MULTIPLE/SPLIT REMITTANCE CODE—for TC 6XX
4 1 DESIGNATED PAYMENT CODE—for 6XX
  2 PENALTY REASON CODE—for some penalty transactions
5 1 TRACE-ID
  2 ESTIMATED TAX PENALTY AMOUNT WAIVED—for TC 17X
6 1 EFTPS-ELEC-DPST-IND-ELECTRONIC PAYMENT
  2 CASH BOND PAYMENT INDICATOR—identifies those TC 640 which are Cash Bond payments
7 1 INPUT COLLECTION STATUTE EXPIRATION DATE— Date input for TC-534 to identify the date associated with the write-off.
  2 COLLECTION STATUTE EXPIRATION DATE

Exhibit 2.3.11-40 
Command Code TXMOD—Posted/Pending Prior Liability Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
2 1 PRIOR QUARTER 941 LIABILITY

Exhibit 2.3.11-41 
Command Code TXMOD—Posted/Pending TC 592 Transactions

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Line Item Description
1 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 CLOSING CODE
2 1 CROSS REFERENCE TIN

Exhibit 2.3.11-42 
Command Code TXMOD—Posted/Pending Installment Privilege Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
2 1 TRACE-ID
  2 TENTATIVE LIABILITY AMOUNT

Exhibit 2.3.11-43 
Command Code TXMOD—Posted/Pending Energy Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 ENERGY ID NUMBER
2 1 BUSINESS ENERGY INVESTMENT CREDIT REFUND MEMO AMOUNT

Exhibit 2.3.11-44 
Command Code TXMOD—Posted/Pending Offset Debit Credit Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
3 9 ERR-REF-BAL-DUE LITERAL
    For Document Code 58 with Blocking Series 949–960
    For TC 700 only and prior cycle IND=1
4 1 DESIGNATED PAYMENT CODE—for TC 6XX, TC 700 only.
  2 CREDIT FREEZE CODE—for Document Code 34 transactions only.
  3 BY-PASS INDICATOR
  4 SPOUSE IRA CODE—only for MFT 29 transaction codes 896 or 892.
    0 Non-joint Account.
    1 Primary Account.
    2 Secondary Spouse Account.
5 1 CROSS REFERENCE TIN and FILE SOURCE—If present.
  2 CROSS REFERENCE MFT—If present.
  3 CROSS REFERENCE TAX PERIOD—If present and CROSS REFERENCE MFT for posted transaction is not 29.
  4 XREF SORT KEY.
6 1 INTEREST TO DATE—display only for TC 826
  2 EXCESS-COLLEC-WRITE-OFF-IND
  3 EFTPS-ELEC-DPST-IND
7 1 TRACE-ID
  2 INTENDED POSTING DATE

Exhibit 2.3.11-45 
Command Code TXMOD—Posted/Pending Federal Tax Deposit Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 MISSING INFORMATION INDICATOR
4 1 F8109B INDICATOR
4 1 If TRANSACTION INFORMATION CODE is "C" , this field will contain the literal " CONSOLDTD CT-" followed by the number of 65X/66X transactions consolidated. Otherwise the literal "MICRO SER NO-" followed by the MICROFILM SERIAL NUMBER (formerly known as the TUS LOCATOR NUMBER) will be displayed.
  3 MULTIPLE SPLIT REMITTANCE INDICATOR
5 1 EFTPS-ELEC-DPST-IND
  2 ORIGINAL MFT
  3 ORIGINAL TAX PERIOD
6 1 TRACE-ID
  2 ORIGINAL SORT KEY

Exhibit 2.3.11-46 
Command Code TXMOD—Posted/Pending Refund Reversal Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
4 1 TRACE-ID
  2 REFUND INTEREST
  3 CHECK NUMBER—with TC 740 or TC 841
5 1 REQUESTOR SEID
  2 APPROVING OFFICIAL SEID
  3 BPI–CD
  4 REFUND REQUESTOR NUMBER
6 1 REFUND PAYMENT DATE
  2 DMF LIABILITY INDICATOR
  3 DIRECT DEPOSIT CODE
7 1 REFUND SCHEDULE NUMBER
  2 REFUND COLLECTION INDICATOR
  3 FMS COLLECTION DATE
8 1 CE TO REFUND DUE TO TOP IND
  2 SPLIT-REFUND-CD
  3 ELECTRONIC-FUNDS-TRANSFER-CD
  4 DIR-DEPST-REJ-REASON-CD

Exhibit 2.3.11-47 
Command Code TXMOD—Posted/Pending Adjustment Transactions—TC 30x

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 HOLD CODE
4 1 870 WAIVER DATE—Format is "MMDDYYYY" .
  2 For TC 300 and 301, this field will contain the literal "ASED" followed by the ASSESSMENT STATUTE EXPIRATION DATE. For other TCs the literal "INTD" followed by the INTEREST COMPUTATION DATE will be displayed.
  3 ADJUSTMENT PRIORITY CODE
5 1 DISPOSABLE CODE
  2 APPELLATE LOCATION CODE
  3 CLAIM REJECTION DATE
6 1 ADJUSTMENT REASON CODES 1-4
7 1 DATA-REF-NUM-1
  2 REF-CHANGE-DATA
  3 TECHNIQUE CODE
8 1 DATA-REF-NUM-2
  2 REF-CHANGE-DATA
10   This line will be repeated for each significant Abstract Group up to 12 times.
  1 ABSTRACT NUMBER
  2 ABSTRACT AMOUNT

Exhibit 2.3.11-48 
Command Code TXMOD—Posted/Pending Data Adjustment Transactions—TC 29x

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-28.
  9 REFUND STATUE CONTROL DATE
4 1 INTEREST COMPUTATION DATE
  2 ADJUSTMENT HOLD CODE
  3 ADJUSTMENT PRIORITY CODE
  4 CREDIT INTEREST DATE
5 1 ADJUSTMENT REASON CODES—1st, 2nd, 3rd and 4th positions displayed if at least one is significant.
  2 IRS RECEIVED DATE
  3 TAXPAYER CORRESPONDENCE DATE
6 1 DATA REFERENCE NUMBER
  2 REFERENCE CHANGE DATA
  3 OFFSET TRACE NUMBER
7 1 DATA-REFERENCE-NUMBER-2
  2 REFERENCE-CHANGE-DATA2
  3 DATE-OF-TRANSFER
8 1 BOND-CUSIP-NUM
  2 SIGNATURE-CD
  3 TYPE-OF-CREDIT-BOND-CD
9 1 CIS MF INDICATOR
  2 NET RATE BEG OVERLAP DT
  3 NET RATE END OVERLAP DT
10 1 COLLECTION STATUTE EXPIRATION DATE
  2 REVERSION DATE
  3 PLAN YEAR END TAX PERIOD
    This line will be repeated for each significant Abstract/Reference Group up to 12 times.
11 1 ABSTRACT/REFERENCE NUMBER—This field contains a literal followed by a 3 digit ABSTRACT/REFERENCE NUMBER. Exception: MFT 10, this field will contain an alphabetic FUTU STATE CODE ("T" —for tax change or "W" —for wage change followed by a 2 character STATE CODE).
   

Note:

for all IMF and in many instances for BMF the ABSTRACT/REFERENCE NUMBERS and their amounts appearing on the pending adjustment transactions are not retained on ECC-MTB posted adjustment transactions.

    For MFT 03,29,50 61 ABSTRACT NUMBER will be displayed. For all other MFT's REFERENCE NUMBERS
  2 ABSTRACT/REFERENCE AMOUNT
12 1 ABSTRACT NUMBER OR REFERENCE NUMBER
  2 ABSTRACT AMOUNT

Exhibit 2.3.11-49 
Command Code TXMOD—Posted/Pending TC 420 Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 AIMS SOURCE CODE
2 1 AIMS ASSIGNEE CODE
  2 AIMS ASSIGNEE CODE
  3 AIMS ASSIGNEE CODE

Exhibit 2.3.11-50 
Command Code TXMOD—Posted/Pending TC 421 Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 DISPOSABLE CODE
2 1 AIMS SOURCE CODE—(EMPF only).

Exhibit 2.3.11-51 
Command Code TXMOD—Posted/Pending DAR Transactions

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Line Item Description
3, 3a, 3b 1–7 STANDARD— See Exhibit 2.3.11-38.
3a 8 NEW ASSESSMENT STATUTE EXPIRATION DATE—for TC 560 or 564 only
3b 8 CAF CODE—for TC 96X only
4 1 MEMO-MONEY-AMT is the amount of money transferred from a tax module with refund freeze to tax module(s) with a balance due.
5 1 EXTENSION DATE-TC460 ONLY
5a 1 TC550 DEFINER CODE—TC 550 ONLY
  2 COLLECTION STATUTE EXTENSION DATE—TC 550 only
  3 CYCLE COUNT—TC 550
  4 CSED EXTENSION INDICATOR—TC 550
5b 1 COLLECTION CLOSING CODE—TC 47X, 500, 524, 530 and 59X
  2 NUMBER OF CYCLES—TC 47X, 500, 524, 530
5c 1 TC480 SERVICE CENTER CODE
  2 JURISDICTION CODE—TC 480
  3 CSED EXTENSION INDICATOR—TC 480

Exhibit 2.3.11-52 
Command Code TXMOD—Posted/Pending Litigation Transactions

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Line Item Description
3 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 COLLECTION CLOSING CODE
4 1 BANKRUPTCY CLAIM TYPE
  2 INSTALLMENT PAYMENT INDICATOR
  3 BANKRUPTCY PROCEDURE TYPE
5 1 BANKRUPTCY/LITIGATION LOCATION CODE
  2 APPELLATE LOCATION CODE
  3 CSED EXTEND INDICATOR

Exhibit 2.3.11-53 
Command Code TXMOD—Posted/Pending TC 93X or TC 940 Transactions

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Line Item Description
1 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 FORM 3520 INDICATOR—on TC's 930 and 932.

Exhibit 2.3.11-54 
Command Code TXMOD—Posted/Pending TC 922, TC 925 or TC 999 Transactions

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Line Item Description
TC922 or TC925  
1 1–8 STANDARD— See Exhibit 2.3.11-38.
2 1 PROCESS CODE—up to 10 Process Codes in the TC 922 or TC 925 will be displayed, each separated by a hyphen from the preceding code.
TC999  
1 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 IMF CONTROL DLN TRANSACTION—Transaction code of IMF transaction that updated the IMF tax module causing generation of TC 999 to IRAF.

Exhibit 2.3.11-55 
Command Code TXMOD—Posted/Pending TC 424 Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-28.
2 9 AIMS SOURCE CODE Identifies the reason a return was selected for examination.
  1 AIMS ORGANIZATION CODE
  2 SPECIAL PROJECT CODE
  3 RETURN REQUEST INDICATOR
3 1 918 A PRIMARY BUSINESS CODE
  2 PARTNERSHIP TIN and FILE SOURCE
4 1 PARTNERSHIP SORT KEY
  2 PARTNERSHIP MFT
  3 PARTNERSHIP TAX PERIOD
5 1–3 AIMS ASSIGNEE CODE
  4 TC-424-PUSH-CD
5 1 TEGE-SPECIAL-DEFINER-CD

Exhibit 2.3.11-56 
Command Code TXMOD—Posted/Pending TC 582 or TC 583 Transactions

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Line Item Description  
1 1–7 STANDARD— See Exhibit 2.3.11-38.
2 1 SPECIAL VALUATION TYPE CODE—Depending on value, one of the following literals will be displayed:
      Value Literal
      0 "REGULAR LIEN "
      1 "2032A ELECTION "
      2 "CARRYOVER" (IMF)
        "SPECIAL LIEN " (BMF)
      4 "BOND"
      8 "COLLATERAL"
  2 Literal "REFILED" (if Refiled Lien Code = 1)
  3 CROSS REFERENCE EIN (IMF only).
3 1 TC-583-DEFINER-CD

Exhibit 2.3.11-57 
Command Code TXMOD—Posted/Pending TC 154 Transaction

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Line Item Description
3 1–7 STANDARD— See Exhibit 2.3.11-38.
3 8 RETURN CONDITION CODE

Exhibit 2.3.11-58 
Command Code TXMOD—Posted/Pending TC 240 Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 PENALTY CODE
2 1 CROSS REFERENCE TIN
  2 PENALTY REASON CODE
3 1 RETURN PROCESS DT
  2 COLLECTION STATUTE EXPIRATION DATE

Exhibit 2.3.11-59 
Command Code TXMOD—Posted Transaction Codes 186/196/197/336/337/

These transactions are generated by NCC posting operations only. TC 186 is for FTD penalty assessments and may carry a Penalty Code. TC's 196,197, 336, and 337 represent generated assessments (196, 336) and abatements (197, 337) of interest and may carry a significant Reference Amount.
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Line Item Description
FTD    
1 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 FTD PENALTY CODE
2 1 FTD INCREASED PENALTY CODE
3 1 COLLECTION STATUTE EXPIRATION DATE
INT    
1 1–8 STANDARD— See Exhibit 2.3.11-38.
2 1 REFERENCE AMOUNT

Exhibit 2.3.11-60 
Command Code TXMOD—Posted DMF OFFSET Transactions—TC896/897

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 AGENCY CODE.
4 3 SUB-AGENCY CODE.
4 1 DEBTOR–TIN
  2 OFFSET AMOUNT
5 1 OFFSET TRACE NUMBER
  2 OFFSET REC TYPE

Exhibit 2.3.11-61 
Command Code TXMOD—Posted/Pending TC 81X Transactions

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Line Item Description
1 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 RESPONSIBILITY UNIT CODE
2 1 CREDIT RELEASE MEMO AMOUNT

Exhibit 2.3.11-62 
Command Code TXMOD—Posted/Pending TC 924 Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
4 1 BUWD SATISFIED CYCLE
5 1 NOTICE ISSUANCE CYCLES
6 1 REFERENCE NUMBER
  2 REFERENCE AMOUNT

Exhibit 2.3.11-63 
Command Code TXMOD—Posted/Pending TC 971 Transactions

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Line Item Description
3 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 971 CODE
4 1 CROSS REFERENCE TIN
  2 CROSS REFERENCE MFT
  3 CROSS REFERENCE TAX PERIOD
5 1 971 MISC
  2 CROSS REFERENCE SORT KEY
  3 FTD ALERT CODE
6 1 SECONDARY DATE
  2 MEMO MONEY AMOUNT

Exhibit 2.3.11-64 
Command Code TXMOD—Posted/Pending TC 340 or 770 Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
4 1 COMPUTE INTEREST AMOUNT
  2 MANUAL DEBIT CREDIT INTEREST TO DATE
5 1 180 DAY CREDIT INTEREST TO DATE
  2 TAX MOTIVATED TRANSACTIONS AMOUNT
6 1 COLLECTION STATUTE EXPIRATION DATE
  2 TAX MOTIVATED TRANSACTIONS INTEREST AMOUNT

Exhibit 2.3.11-65 
Command Code TXMOD—Posted/Pending TC 151 Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 971 CODE
4 1 CROSS REFERENCE DLN
  2 CROSS REFERENCE TIN
5 1 CROSS REFERENCE TAX PERIOD
  2 CROSS REFERENCE PLAN NUMBER

Exhibit 2.3.11-66 
Command Code TXMOD—Posted/Pending TC 844 Transactions

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Line Item Description
1 1–8 STANDARD— See Exhibit 2.3.11-38.
2 1 DEMAND DATA
  2 MEMO AMOUNT

Exhibit 2.3.11-67 
Command Code TXMOD—Posted/Pending TC EPMF Amend Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 RETURN CONDITION CODE
4 1 NAICS–CD

Exhibit 2.3.11-68 
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 2.3.11-69 
Command Code TXMOD—Posted/Pending TC 766/767 Transactions

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Line Item Description
3 1–7 STANDARD— See Exhibit 2.3.11-38.
  8 CREDIT ID NUMBER
4 1 COBRA TAX HOLIDAY REVERSE EFFECTIVE DATE
  2 OFFSET TRACE NUMBER

Exhibit 2.3.11-70 
Command Code TXMOD—Posted/Pending ADEPT-EFT TRANSACTIONS

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 MULTIPLE SPLIT REMITTANCE IND
4 1 DESIGNATED PAYMENT CODE
  2 ELECTRONIC FUNDS TRANSFER TRACE NUMBER
5 1 EFTPS-ELEC-DPST-IND
  2 CROSS REFERENCE TIN
  3 ORIGINAL MFT
  4 ORIGINAL TAX PERIOD
6 1 TRACE ID NUMBER
  2 INTENDED POSTING DATE
  3 ORIGINAL SORT KEY

Exhibit 2.3.11-71 
Command Code TXMOD—Posted TC-71X TRANSACTIONS

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
4 1 AVAILABILITY DATE

Exhibit 2.3.11-72 
Command Code TXMOD—Posted/Pending TC 370 Transactions

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Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 MULTIPLE/SPLIT REMITTANCE CODE
4 1 DESIGNATED PAYMENT CODE
  2 PENALTY REASON CODE—for some penalty transactions
6   This line will be repeated for each significant Abstract Group up to 12 times.
  1 ABSTRACT NUMBER
  2 ABSTRACT AMOUNT

Exhibit 2.3.11-73 
Command Code TXMOD—Posted/Pending TC 973 Transactions

Screen Display:

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Record Element Description:

Line Item Description
3 1–8 STANDARD— See Exhibit 2.3.11-38.
  9 RDD — RETURN DUE DATE
4 1 XRDD
  2 CSED
  3 ASED
5 1 SPONSORS PLAN YEAR END
  2 REVERSION DATE
  3 CORRECTED PROHIBITED TC INDICATOR
6 1 TOTAL BALANCE DUE OVERPAYMENT AMOUNT
7   This line will be repeated for each significant Abstract Group up to 12 times.
  1 ABSTRACT 973 NUMBER
  2 ABSTRACT 973 AMOUNT

Exhibit 2.3.11-74 
Command Code TXMOD—Pending TC 904 Transactions

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Line Item Description
2 1 PENDING TRANSACTION ID
  2 UNPOSTABLE REASON CODE
    Zero Amount (0.00)
  3 TRANSACTION DATE
  4 REMOVAL DISTRICT OFFICE CODE—If present.
  5 REMOVAL YEAR—If present.
  6 Zero Amount (0.00)
  7 TRANSACTION CYCLE—Cycle in which this transaction was posted to the Master File.
    DAY OF WEEK IND
  8 TRANSACTION DLN
  9 TC 608 INDICATOR

Exhibit 2.3.11-75 
Command Code TXMOD—Pending TC 970 Transactions

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Line Item Description
2 1–8 STANDARD— See Exhibit 2.3.11-38.
5 1 PERIODIC LIABILITY AMOUNT—can occur up to 92 times and will be zeros for only one occurrence.
     

Exhibit 2.3.11-76 
Command Code TXMOD—Entity Rejected Transactions

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Line Item Description
  These lines will be repeated for each Reject Transaction present with an MFT, tax period, and plan number (for EPMF accounts) equal to those input on the CC TXMOD request.
1 1 TRANSACTION CODE
  2 TRANSACTION DATE
  3 TRANSACTION AMOUNT
  4 TRANSACTION CYCLE—Cycle in which transaction rejected
  5 TRANSACTION DLN
  6 REJECT SEQUENCE CODE
    0 =Transaction is on the GMF Reject file or in ERS Inventory.
    C = Transaction was previously in ERS Suspense and has been removed. This value is applicable only to IMF TC 150.
    S=Transactions is in ERS Suspense.
  7 REJECT SEQUENCE NUMBER—First four digits comprise a Control Day (year digit plus Julian date). If last six digits are all zeros, this is an ERS transaction; otherwise, these six digits are the sequence number of a GMF reject transaction.
2 1 ERS STATUS CODE.
3 1 ADDITIONAL REJECT TRANSACTIONS INDICATOR—displayed if there are no Reject transactions for this tax module but there are Reject transactions for the account, or there are Reject transactions for the account for other modules.

Exhibit 2.3.11-77 
Command Code TXMOD—Notice History Data

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Line Item Description
This line will be repeated for each NOTICE GROUP present.
3 1 Literal "CP" + NOTICE NUMBER or NOTICE—TYPE (DAx)
  2 NOTICE AMOUNT (blanks for NOTICE-TYPE 587)
  3 NOTICE CYCLE
  4 NOTICE CYCLE DAY OF WEEK CODE
  5 NOTICE SOURCE CODE
  6 NOTICE AO CODE
  7 DISHONORED CHECK REASON CODE (if NOTICE–TYPE 587) or SECONDARY-TDA SELECTION-CODE (if non-numeric NOTICE-TYPE) else NOTICE-SUPPRESS-CODE
  8 Unallowable Code

Exhibit 2.3.11-78 
Command Code TXMOD—Case Control Information

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Line Item Description
These lines are repeated for each CASE CONTROL ENTRY present.
3 1 CONTROL SEQUENCE NUMBER—(Displayed only for the first Case Control Entry case.)
  2 CASE STATUS CODE
    A—Assigned
    S—Suspense
    M—Other or Audit
    C—Closed
    B—Background
  3 ACTION DATE—date CONTROL-HISTORY-GROUP added to TIF
  4 ACTION EMPLOYEE NUMBER
  5 ACTIVITY CODE
  6 IRS RECEIVED DATE
  7 ASSIGNEE EMPLOYEE NUMBER
  8 CONTROL CATEGORY
  9 ORIGINATOR CODE
  10 FOLLOW UP COUNT
  11 CONTROL BASE SOURCE CODE
    G—CC ACTON
    I—CC ADJ54
    J—CC CHKCL
    K—CC RFUND
    L—CC CHK64
    M—CC DRT24,DRT48
    N—CC FRM 34
    U—SPECIAL UTILITY RUN
    1—Daily TIF Update
    3—Weekend TDI Analysis
    4—Weekend TIF Update
    W—CC NOREF
    X—CC STN90
    Y—CC DOALL
    5—Post Weekend TIF update and analysis

Exhibit 2.3.11-79 
Command Code TXMOD—Action History Data

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Line Item Description
This line is repeated for each ACTION HISTORY ENTRY.
1 1 ACTION DATE—date Action History Entry added to TIF
  2 ACTION EMPLOYEE NUMBER
  3 ACTIVITY CODE
  4 ACTION HISTORY SOURCE CODE
    C—STAUP
    D—TDIAD
    G—ACTON
    N—NMFTM
    R—CC MFREQ/RECON REALTIME TIF UPDATE
    U—SPECIAL UTILITY RUN
    Y—CC DOALL
    5—Post Weekend TIF update and analysis
    P—PINEX
    S—CC CSEDR
    A—CC ASEDR

Exhibit 2.3.11-80 
Command Code TXMOD—SC Status History Data

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Line Item Description
This line is repeated for each STATUS HISTORY ENTRY
3a 1 STATUS CODE
  2 STATUS DATE
  3 STATUS AMOUNT
  4 STATUS CYCLE
  5 STATUS CYCLE DAY OF WEEK CODE
If STATUS-CD is 48 or 50, the line will appear as follows
3b 1 STATUS CODE
  2 DECISION POINT STAUP INDICATOR
    D = Decision point analysis uploaded notice request from IDS or the module was downloaded to IDS. Valid for status 48 or 50 only.
    T = TDA analysis transfer. Valid for status 50 only.
  3 STATUS DATE
  4 NEXT NOTICE NUMBER
  5 STATUS CYCLE
  6 STATUS CYCLE DAY OF WEEK CODE
  7 MINIMUM NUMBER OF CYCLES DELAY
  8 BALANCE OF CYCLES DELAY

Exhibit 2.3.11-81 
Command Code TXMOD—MF Status History Data

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Line Item Description
This line is repeated for each STATUS HISTORY ENTRY
If MF-STATUS-CD is not 02, 03 or 04, the line will appear as follows:
3a 1 MF STATUS CODE
  2 MF STATUS DATE
  3 MF STATUS AMOUNT
  4 MF STATUS CYCLE
  5 MF STATUS CYCLE DAY OF WEEK CODE
  6 MF SELECTION CODE
If MF-STATUS-CD is 02 or 03, the line will appear as follows:
3b 1 MF STATUS CODE
  2 MF STATUS DATE
  3 MF STATUS INDICATOR
  4 NOTICE-AO-CD
  5 MF STATUS CYCLE
  6 MF STATUS CYCLE DAY OF WEEK CODE
  7 MF SELECTION CODE
If MF-STATUS-CD is 04 the line will appear as follows:
3c 1 MF STATUS CODE
  2 MF STATUS DATE
  3 EXTENSION DATE
  4 MF STATUS CYCLE
  5 MF STATUS CYCLE DAY OF WEEK CODE
  6 MF SELECTION CODE

Exhibit 2.3.11-82 
Command Code TXMOD—Single Member Owner (SMO) Data

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Line Item Description
This line is repeated for each SMO ENTRY
1 1 SMO TIN
  2 SMO TC 971 ACTION CODE
2 1 SMO NAME
3 1 SMO SECONDARY NAME
4 1 SMO STREET ADDRESS
5 1 SMO CITY NAME
  2 SMO STATE CODE
  3 SMO ZIP CODE
  4 SMO COUNTRY CODE

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