2.3.41  Command Code PIEST

2.3.41.1  (01-01-2009)
General Information for CC PIEST

  1. Command code PIEST displays explanations of the computation of Estimated Tax Penalty. The computation uses only information accessed from the ITIF or BTIF tax module.

  2. Only tax periods subsequent to 198212 and MFT's 02, 05, 30, 33, 34 and 44 will be considered.

  3. For BTIF modules, only those that have a return posted cycle 198627 and subsequent can be considered for computation since the ESTIMATED-TX-BASE-AMT and other required elements were not extracted to the BTIF before then.

  4. Special processing was added for ITIF tax periods 198712 through 198811 to grant a partial waiver of estimated tax penalty for those persons with wages who would have normally been assessed penalty. For tax periods 198812 and beyond, normal penalty criteria will be applied.

  5. Command code PIEST will only attempt computation if master file has assessed the penalty (TC176). Command code PIEST's computation is basically a recompute of master file's computation plus consideration of any qualified TIF pending transactions.

  6. For a complete computation, the module must not contain any of the restrictive conditions specified in the list of messages in See IRM 2.3.41.2.

  7. The command code will allow the TIN, MFT, tax period and name control to be passed from a preceding command code such as TXMOD and other PINEX command codes; thus eliminating the requirement to always input the data on the screen.

  8. The various screens associated with command code PIEST are shown in See Exhibit 2.3.41-1 through See Exhibit 2.3.41-3.

2.3.41.2  (01-01-2003)
Terminal Responses—CC PIEST

  1. NOTE: WHEN ANY ONE OF THE FOLLOWING MESSAGES IS DISPLAYED—THERE IS NO FURTHER PROCESSING.

  2. INVALID TIN — The requested TIN does not meet the standard validity criteria or is not IMF or BMF.

  3. INVALID MFT — The requested MFT code does not meet the standard validity criteria.

  4. INCONSISTENT MFT/TIN — The MFT code input is inconsistent with the type of account input.

  5. ONLY MFT 02, 05, 30, 33, 34 AND 44 VALID FOR CC PIEST — MFT 30, 02, 05, 33, 34 and 44 are the only types of tax valid for CC PIEST (MFT 05, 34 and 44 are only valid for tax period 198812 and subsequent).

  6. INVALID TXPD — The tax period input does not meet the standard validity criteria.

  7. TAXPERIOD 198212 AND PRIOR INVALID FOR CC PIEST— Any tax period 198212 and earlier is invalid for CC PIEST.

  8. ACCOUNT NOT ON TIF — The requested TIN does not match an account on File.

  9. REQUESTED TIN MATCHES DUMMY ACCOUNT ON TIF — The requested TIN matches a dummy account.

  10. REQUESTED TIN MATCHES MEMO ACCOUNT ON TIF — The requested TIN matches a memo account.

  11. ENTITY INDICATOR RECORD NOT ON TIF — There was no TIF Section TIF–02 on the tax module. Bad data on the module.

  12. INVALID FORMAT — CD ON POSTED RETURN — This indicates bad data on the TIF tax module. Notify Campus Control Staff.

  13. TAX MODULE NOT ON TIF — The requested MFT and tax period does not have a matching module for that account.

  14. REQUESTED TXPD MATCHES DUMMY MODULE ON TIF — The requested module is a dummy module.

  15. REQUESTED TXPD MATCHES MEMO MODULE ON TIF — The requested module is a memo module.

  16. UNABLE TO COMPUTE — NO POSTED RETURN ON TAX MODULE — There is no posted return associated with this specific tax module.

  17. UNABLE TO COMPUTE — NO TC176 ON MODULE ON TAX MODULE — Master file has not assessed estimated tax penalty on module.

  18. UNABLE TO COMPUTE — RESTRICTED TC ON MODULE — Estimated tax penalty was manually assessed.

  19. UNABLE TO COMPUTE — NET OF TC176/177 IS ZERO — Net amount of a qualifying transaction and its reversals is greater than zero.

  20. UNABLE TO COMPUTE — REVERSED TRANSACTION NET AMOUNT IS GREATER THAN ZERO — The reversal amount is greater than the amount being reversed. Bad data on the tax module.

  21. UNABLE TO COMPUTE — MODULE SHOWS NO PENALTY IS DUE — Self explanatory

  22. UNABLE TO COMPUTE — TOO MANY QUALIFYING TRANSACTIONS ON MODULE TO PROCESS — Self explanatory

  23. UNABLE TO COMPUTE — PROGRAM ERROR CODE XX — NOTIFY N.O. PROGRAMMER — Self Explanatory

  24. UNABLE TO COMPUTE — ESTIMATED TAX BASE AMT ON RETURN RECORD IS ZERO — This usually indicates an old module prior to 1/1/1986 and the tax base amount was not extracted to the TIF. If the tax period is after 198512, this would indicate bad data on the module and the Campus Control Staff should be notified.

  25. UNABLE TO COMPUTE — BMF RETURN POSTED PRIOR TO CYCLE 198627 — Necessary data for computation of estimated tax penalty is not available for extraction to the TIF from master file for returns posted prior to July, 1986.

  26. BMF ACCESS RESTRICTED — Employee is not authorized to access BMF accounts.

  27. IMF ACCESS RESTRICTED — Employee is not authorized to access IMF accounts.

Exhibit 2.3.41-1  (01-01-2003)
Command Code PIEST Input Request Format

This image is too large to be displayed in the current screen. Please click the link to view the image.
ELEMENT
NUMBER
LINE POS. ELEMENT NAME FORMAT
1 1 1–5 COMMAND-CD PIEST
2 1 7–18 Edited TIN and File Source For BTIF:
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
3 2 1–2 MFT nn
4 2 4–9 TAX-PRD yyyymm

Exhibit 2.3.41-2  (01-01-2003)
Command Code PIEST Output Error Display

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ELEMENT
NUMBER
LINE POS. ELEMENT NAME FORMAT
1 1 1–5 COMMAND-CD PIEST
2 1 7–18 Edited TIN and File Source For BTIF:
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
3 2 1–2 MFT nn
4 2 4–9 TAX-PRD yyyymm
5 24 1–80 Error Message  

Exhibit 2.3.41-3  (01-01-2006)
Command Code PIEST Output Explanation Display

This image is too large to be displayed in the current screen. Please click the link to view the image.
NOTE: Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents suppression of leading zeros.
ELEMENT
NUMBER
LINE POS. ELEMENT NAME FORMAT
1 1* 1–7 Literal ESPCOMP
2 1 11–18 MF-MATCH-LITERAL "MATCH" or "MISMATCH"
3 1 31–32 B.O.D. code vv
4 1 33–36 B.O.D. client code vvv
5 1* 47–58 Edited TIN and File Source For BTIF:
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
6 1* 61–62 MFT nn
7 1* 64–69 TAX-PRD yyyymm
8 1* 73–79 SCREEN-JULIAN-DT yyyyddd
9 2 1–17 Literal ESTAX BASE AMOUNT
10 2 19–32 ESTIMATED-TX-BASE-AMT
See continuation on next page
zzz,zzz,zz9.99
ELEMENT
NUMBER
LINE POS. ELEMENT NAME FORMAT
11 2 35–62 Literal PRIOR YEAR ESTAX BASE AMOUNT
12 2 65–78 PRIOR-YR-EST-BASE-AMT  
13 3# 1–23 Literal AMT DUE 1ST
INSTALLMENT
14 3 27–40 INSTAL-DUE-AMT 1 zzz,zzz,zz9.99
15 3 42 FARMER-FISHERMAN-DISPLAY-CD Blank or "F"
16 4## 1–23 Literal AMT DUE 2ND INSTALLMENT
17 4## 27–40 INSTAL-DUE-AMT –2 zzz,zzz,zz9.99
17A 4### 47–63 Literal ‘LARGE CORPORATION’
18 5## 1–23 Literal AMT DUE 3RD INSTALLMENT
19 5## 27–40 INSTAL-DUE-AMT –3 zzz,zzz,zz9.99
20 6## 1–23 Literal AMT DUE 4th INSTALLMENT
21 6## 27–40 INSTAL-DUE-AMT –4 zzz,zzz,zz9.99
20 6## 1–23 Literal AMT DUE 5th INSTALLMENT
21 6## 27–40 INSTAL-DUE-AMT–5 zzz,zzz,zz9.99
22 7 1–10 Literal PMTS RECVD
23 7** 15–17***
47–49***
TRANS-CD nnn
24 7** 20–27***
52–59***
TRANS-DT mmddyyyy
25 7** 29–42***
61–74***
TRANS-AMT zzz,zzz,zz9.99
26 8**** 1–12 Literal COMPUTATIONS
27 8**** 15–21 Literal FROM DT
28 8**** 24–28 Literal TO DT
29 8**** 32–46 Literal INSTALL BAL DUE
30 8**** 52–55 Literal RATE
31 8**** 67–73 Literal PENALTY
32 9**** 15–22 EST-TX-FROM-DT mmddyyyy or literal, see **** below
33 9**** 26–33 EST-TX-TO-DATE mmddyyyy or literal, see **** below
34 9**** 35–48 EST-TX-UNDERPAYMENT-AMT zzz,zzz,zz9.99 or literal, see **** below
35 9**** 53–62 EST-TX-PNLTY-RATE-FACTOR .nnnnnnnn or blank
36 9**** 65–78 EST-TX-PNLTY-FOR-TBL-ENTRY zzz,zzz,zz9.99 or blank
36A 15$ 15–39 Literal ‘4TH QUARTER EXCEPTION MET’
37 16***** 30–42 Literal TOTAL PENALTY
38 16***** 52–65 PINEX-EST-TAX-PNLTY-AMT zzz,zzz,zz9.99
39 17****** 30–48 Literal MASTER FILE PEN AMT
40 17****** 52–65 TX176-177-NET-AMT zzz,zzz,zz9.99
15A 3 47–71 Literal PERCENTAGE OF FORGIVENESS
15B 3 73–74 EST-TX-FORGIVENESS-PERCENT nn
15C 3 75 Literal %
41 18+ 11–23 AMT-WAIVED-LIT " AMOUNT WAIVED"
42 18+ 26–39 PINEX-EST-TAX-PNLTY-AMT-WAIVED zzz,zzz,zz9.99
43 18+ 42 Literal "="
44 18+ 45–58 PINEX-EST-TAX-PNLTY-AMT zzz,zzz,zz9.99
45 18+ 61 Literal "X"
46 18+ 64–65 EST-TX-FORGIVENESS-PERCENT nn
47 18+ 66 Literal "%"
48 19++ 11–21 NET-PENALTY-LIT " NET PENALTY"
49 19++ 26–39 PINEX-EST-TAX-NET-PNLTY-AMT zzz,zzz,zz9.99
50 19++ 42 Literal "("
51 19++ 43–74 Literal " TOTAL PENALTY LES AMOUNT WAIVED"
52 19++ 75 Literal ")"
NOTES:  
* If multiple screens are output, elements 1 and 3 through 6 will be displayed on each screen.
# If FARMER-FISHERMAN-DISPLAY-CD is present, literal will read "INSTALLMENT AMT DUE"
(Positions 27–40) because Farmer-Fisherman are only required to pay one installment for estimated tax.
## These elements will not be present if the FARMER-FISHERMAN-DISPLAY-CD, is significant. All remaining lines will begin on line 4 (PMTS-RECVD, etc.).
### Only displayed if BMF and LARGE-CORP-IND = 1.
** Number of lines is dependent on volume of credits.
*** Presence of data is dependent on volume of credits.
**** Line number is dependent on the volume of items 13, 14 and 15 and number of computations needed (minimum of 4 for IMF non-Farmer/Fisherman). If taxpayer meets an exception replace items 22 through 24 with the literal "vvv QUARTER EXCEPTION MET" where vvvv = 1ST, 2ND, 3RD or 4TH as appropriate for the quarter and blank out elements 25 and 26.
***** Floating line—display 2 lines below last computation line.
****** This value represents the net of all TC17X amounts computed by Master File. The literal and the amount will only appear if there is an ESCOMP MISMATCH screen.
+ Floating line — display 2 lines below the total penalty line.
++ Floating line — display below amount waived line.
$ This is an optional line if present, floats. It will appear as the last line in the computation breakdown portion of the screen.
  Line 24 will contain system paging information if multiple screens are output.
NOTE: Elements 15A–C, 31–42, and +, ++ were added temporarily due to the waiver regarding estimated tax penalty processing (due to new W–4 form).

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