2.3.49  Command Code EICMP

Manual Transmittal

December 17, 2013

Purpose

(1) This transmits revised IRM 2.3.49, IDRS Terminal Responses, Command Code EICMP.

Material Changes

(1) Updates were made to the valid tax periods for Number of Qualifying Children field as indicated in tax year 2013 Publication 17. See IRM 2.3.49.2, Paragraph 5.

Effect on Other Documents

IRM 2.3.49, dated November 29, 2012, is superseded.

Audience

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

Effective Date

(01-01-2014)

Terence V. Milholland
Chief Technology Officer

2.3.49.1  (01-01-2000)
General on Command Code EICMP

  1. Command Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years.

  2. Command Code EICMP with definer R will provide a format for inputting the tax year, earned income, and adjusted gross income.

  3. Command Code ElCMP with a blank definer will provide the Earned Income Credit for the specified year and input amounts.

2.3.49.2  (01-01-2014)
CC EICMP Error Messages

  1. "COMMAND CODE DEFINER INVALID" —The input Command Code definer was not R or blank.

  2. "PLEASE CORRECT INVALID DATA" —At least one input field was invalid. An asterisk will follow after the invalid element(s). Correct the invalid condition and re-enter.

  3. "EARNED INCOME EXCEEDS QUALIFYING INCOME" —The input Earned Income amount is greater than allowable for Earned Income Credit computation.

  4. "ADJUSTED GROSS INCOME EXCEEDS QUALIFYING INCOME" —The input Adjusted Gross Income amount is greater than allowable for Earned Income Credit computation.

  5. "INVALID TAX PERIOD FOR NUMBER OF QUALIFYING CHILDREN" —The Number of Qualifying Children field can only be used with the 2013, 2012 and 2011 Tax Periods.

  6. "INVALID FILING STATUS MUST BE Y OR N" —Must determine whether taxpayer is Married Filing Jointly or not for Earned Income Credit computation.

2.3.49.3  (01-01-2000)
CC EICMP Valid Response

  1. Command Code EICMP with definer R will return the input screen with a blank definer.

  2. Command Code EICMP with a blank definer will return the computed Earned Income Credit with the message "REQUEST COMPLETE" .

Exhibit 2.3.49-1 
Command Code EICMP With Definer R Input

Input Screen—EICMPR

This image is too large to be displayed in the current screen. Please click the link to view the image.

Record Element Description:

Item Line POS Description
1 1 1–5 Command Code
2 1 6 Command Code Definer

Exhibit 2.3.49-2 
Command Code EICMP With Definer R Response

Response Screen—EICMPR

This image is too large to be displayed in the current screen. Please click the link to view the image.

Record Element Description

Item Line POS Description
1 1 1–5 Command Code EICMP
2 1 6 Command Code Definer (blank)
3 3 5–15 Literal
4 4 1 Literal
5 4 11–24 Literal
6 5 1 Literal
7 5 11–32 Literal
8 6 2–33 Literal
9 7 2–33 Literal

Exhibit 2.3.49-3 
Command Code EICMP With Blank Definer Input

Input Screen—EICMP with blank definer

This image is too large to be displayed in the current screen. Please click the link to view the image.

Record Element Description:

Item Line POS Description Format
1 1 1–5 Command Code EICMP
2 1 6 Command Code Definer Blank
3 3 1–4 Tax Period yyyy
4 3 5–15 Literal Generated
5 4 1 Literal Generated
6 4 2–10 Earned Income Amount n thru nn,nnn.nn valid; edited dollar amount
7 4 11–24 Literal Generated
8 5 1 Literal Generated
9 5 2–10 Adjusted Gross Income Amount R in the first position or n—nn,nnn.nn;
        R = Earned Income Amount;
        n—nn,nnn.nn = edited dollar amount
10 5 11–32 Literal Generated
11 6 1 Married Filing Jointly Y or N —
Y= Yes filing Jointly
N= No not filing jointly
12 6 2–33 Literal Generated
13 7 1 Number of Qualifying Dependents 0, 1, 2 or 3—
0 = No qualifying children;
1 = 1 qualifying children;
2 = 2 qualifying children,
3 = 3 or more qualifying children.
14 7 2–33 Literal Generated

Exhibit 2.3.49-4 
Command Code EICMP With Blank Definer Output

Output Screen—EICMP with blank definer

This image is too large to be displayed in the current screen. Please click the link to view the image.

Record Element Description:

Item Line POS Description
  See Exhibit 2.3.49-3 for elements 1 thru 12)  
15 14 1 Literal
16 14 2–8 Earned Income Credit Amount
17 14 10–30 Literal
18 24 3–18 Literal—REQUEST COMPLETE

More Internal Revenue Manual