2.3.53  Command Code PMFOL

Manual Transmittal

April 04, 2013

Purpose

(1) This transmits revised IRM 2.3.53, IDRS Terminal Responses, Command Code PMFOL.

Material Changes

(1) See Exhibit 2.3.53-5 The Penalty Information Indicator (PEN INFO) will be displayed as follows; Mailed; Foreign; Not Mailed; INT DSRGRD = Intentional Disregard; COMM DRCTV = Commissioner Directive; FORCED FED = Forced Federal; CSTR SURPD = Surpessed; GOVT/FED = Government Federal. This screen becomes effective PY2012.

(2) Exhibit 2.3.53-1, Exhibit 2.3.53-5, and Exhibit 2.3.53-8 reflect current tax year changes.

(3) The addition of Doc Code 10 (Form 1099-K).

(4) The Transmittal Code for each is now the two digit Document Code assigned.

(5) The PMFOL Summary With Payer Document(s) expanded to three pages Exhibit 2.3.53.6.

(6) Changed all references from MAG and Magnetic to ELF and Electronic

(7) The PMFOL Detail Pages(s) Request Screen Exhibit 2.3.53.7 now Displays the Document Code R Indicator(s) as follows; Removed for Duplicate (DUPLC), Volunteer Compliance Strategy Program (VCSP2), BAD CTW 1042(s) (BADCTW), Unkown (UNKWN) or Blanks.

(8) All Tax Year references have been updated.

Effect on Other Documents

IRM 2.3.53, dated June 10, 2011, is superseded.

Audience

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

Effective Date

(04-04-2013)

Terence V. Milholland
Chief Technology Officer

2.3.53.1  (01-28-2013)
General Background on Command Code PMFOL

  1. Payer Master File (PMF) research is accomplished by use of the Command Code (CC) PMFOL, which provides information from the PMF at the Enterprise Computing Center Martinsburg (ECC-MTB) and to all other IDRS Users.

  2. The display for PMFOL will depend on the PMFOL Request. There are three basic request types: Summary, Detail Page, and Backup Withholding.

  3. Payer Master File (PMF) Accounts for TY2012 will not be available until April 2013.

2.3.53.2  (01-28-2013)
Command Code PMFOL

  1. The graphic and table below shows the validated fields for PMFOL Help, Summary, Detail Page, and Backup Withholding:

    Figure 2.3.53-1

    This graphic is for a Help Request Screen

    This graphic is for a Help Request Screen

    Figure 2.3.53-2

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

    This graphic is for a Summary Request Screen

    Figure 2.3.53-3

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

    This graphic is for a Detail Page(s) Request Screen

    Figure 2.3.53-4

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

    This graphic is for a Backup Withholding Request Screen

2.3.53.2.1  (12-14-2011)
Valid Definer

  1. DEFINER FIELD: The character "H" , " S" , "D" , or "B" which identifies the type of request being made:

    "H" Request for Help Screen
    "S" Request for a Summary Screen
    "D" Request for a Detail Page(s) Screen
    "B" Request for Backup Withholding Screen

2.3.53.2.2  (01-05-2009)
Valid TIN Identification

  1. TIN IDENTIFICATION (I): A number which identifies the type of account being requested:

    "1" Request for SSN Account
    "2" Request for EIN Account

2.3.53.2.3  (12-14-2011)
Valid TIN

  1. TIN (NNNNNNNNN): The unedited 9 digit SSN or EIN.

2.3.53.2.4  (12-08-2012)
Valid Tax Year

  1. TAX YEAR (YYYY): A 4-digit Tax Year. Only one tax year can be requested at a time. The Tax Year's available for display on the PMF are:

    Tax Year Reference Before April 2013 After March 2013
    TY-5 2007 2008
    TY-4 2008 2009
    TY-3 2009 2010
    TY-2 2010 2011
    TY-1 2011 2012

2.3.53.2.5  (02-15-2012)
Valid Transmittal Code

  1. TRANSMITTAL CODE: A two position numeric character which (the Document code) signifies the type of Payer document being requested. The acceptable values are:

    Transmittal Code Type of Document Document Code Reference
    91 Form 1099-DIV 91
    92 Form 1099-INT 92
    96 Form 1099-OID 96
    97 Form 1099-PATR 97
    95 Form 1099-MISC 95
    98 Form 1099-R 98
    32 Form W-2G 32
    75 Form 1099-S 75
    79 Form 1099-B 79
    80 Form 1099-A 80
    81 Form 1098 81
    86 Form 1099-G 86
    28 Form 5498 28
    21 Form W-2 21
    85 Form 1099-C 85
    94 Form 1099-MSA 94
    27 Form 5498–MSA 27
    93 Form 1099-LTC 93
    83 Form 1098-T 83
    84 Form 1098-E 84
    02 Form 1042-S 02
    31 Form 1099-Q 31
    71 Form 1099-H 71
    72 Form 5498-ESA 72
    73 Form 1099-CAP 73
    78 Form 1098-C 78
    25 Form 3921 25
    26 Form 3922 26
    44 Form 8935 44
    50 Form 1097-BTC 50
    10 Form 1099-K 10
    00 All 00

2.3.53.2.6  (12-14-2011)
Valid Page Number

  1. PAGE NUMBER (PP): "01" through "99. "

  2. PP is optional for the first detail page.

  3. The PMFOL response will insert the next page number if available; change the entry to skip pages or to backup.

2.3.53.3  (12-14-2011)
Terminal Messages

  1. Sometimes a request for an account will result in the display of data for a different account because of TIN changes on the BMF. For this type of response, Line 3/Item 2 (TIN Literal) and Line 4/Item 2 (TIN) will appear in reverse video to call attention to the change;

    1. The PMF files are created with valid SSN's and valid BMF EIN's.

      Note:

      Several years ago, valid EPMF accounts were also created. EPMF validated accounts are no longer established on the PMF.

    2. When the BMF consolidates two EIN's with PMF linkage, a record will be sent to the PMF to change the EIN to agree with the BMF EIN. If a request for display of the old EIN is made, the display will show reverse video of the TIN Literal and the new EIN. Line 1 of the display will show the old EIN requested.

    3. SSN accounts on the PMF are validated with the DM–1; invalid accounts are not established on the PMF.

    4. At times, a PMFOL request will result in an Error Message being displayed At other times, the PMFOL Help screen will be displayed (see Exhibit 2.3.53-1). For more information on error messages, see IRM 2.3.53.4.

2.3.53.4  (01-16-2013)
Error Messages

  1. Error Messages are displayed on Line 6 or 9 of the screen. For layout of the error screen, see Exhibit 2.3.53-2. The following Error Messages may occur:

    1. THE PAYER MASTER FILE IS NOT AVAILABLE NOW TRY LATER. The PMF is not available at ECC-MTB for some reason. When this message is received, notify your manager or support unit. When notified that the PMF is available try again.

    2. THERE IS NO ACCOUNT ON THE PAYER MASTER FILE FOR nn-nnnnnnn. An IDENTIFICATION Code "2" (BMF) was requested, but the PMF does not have an account for the TIN input as BMF. The request could be made again with an IDENTIFICATION of "1" (SSN) or check the TIN for a transcription error.

    3. THERE IS NO ACCOUNT ON THE PAYER MASTER FILE FOR nnn-nn-nnnn. An IDENTIFICATION code "1" (SSN) was requested, but the PMF does not have an account for the TIN input as an SSN. The request could be made again with an IDENTIFICATION of "2" (BMF) or check the TIN for a transcription error.

    4. INCONSISTENT DATA ON THE PAYER MASTER FILE FOR nn-nnnnnnn. The TIN input with IDENTIFICATION Code "2" (BMF) is on the PMF, but there is inconsistent data on the PMF and the proper screen display can not be created. Inconsistent data could mean the PMF Entity has an indicator that the requested Tax Year data is available, but there are no Tax Year modules available. Prepare Form 5715, Systems Production Evaluation Report, and attach a print of the screen for the account with the above message. Route the Form 5715 through your manager to the National Office PMF developer.

    5. INCONSISTENT DATA ON THE PAYER MASTER FILE FOR nnn-nn-nnnn. The TIN input with IDENTIFICATION Code "1" (IMF) is on the PMF, but there is inconsistent data on the PMF and the proper screen display can not be created. Inconsistent data could mean the PMF Entity has an indicator that the requested Tax Year data is available, but there are no Tax Year modules available. Prepare Form 5715, Systems Production Evaluation Report, and attach a print of the screen for the account with the above message. Route the Form 5715 through your manager to the National Office PMF developer.

    6. THERE ARE NO PAYER DOCUMENTS POSTED TO THE PMF FOR TYnnnn. The Tax Year requested is not present on the PMF. The screen display will show the tax years that are available. Determine the Tax Year needed, enter the correct Tax Year, and reinput. The PMF does not remove Entities from the file; therefore, the Tax Years available may be blank. This happens when the account has not filed a Form 1096 since 1996, or the Entity was established on the PMF even though a Form 1096 was never filed.

    7. If the "INCONSISTENT DATA ON THE PAYER MASTER FILE FOR… " response occurs for a number of PMFOL Requests, the manager should notify the National Office PMF developer immediately with TIN Identification and TIN, as this response suggests that the data on the Payer Master File has been corrupted. Please notify the National Office PMF developer via KISAM.

2.3.53.5  (12-14-2011)
Entity Data Displayed on Screen

  1. The Entity portion of the screen is the same for all tax years. If there are no tax modules available for the tax year requested, the Entity portion will be displayed with the appropriate message. For the message, see Exhibit 2.3.53-2.

  2. see Exhibit 2.3.53-3. for the Entity data without payer document(s) screen.

  3. The description of the fields displayed with PMFOL are explained below. The display starts on Line 2 and goes across the line for each line, through Line 5. Some fields do not have a Literal preceding the information displayed.

2.3.53.5.1  (01-01-2001)
Primary Name

  1. This is the primary name of the taxpayer on the PMF. When the PMF is linked to the BMF or IMF at the beginning of each year, the Entity is copied to the PMF, with weekly updates when the Entity on the BMF or IMF is changed. If the PMF is not linked to the BMF or IMF, it is the primary name of the taxpayer input from the Form 1096 or other PMF transactions.

2.3.53.5.2  (12-14-2011)
TIN Identification

  1. All accounts are validated on the BMF and established if the account matches a BMF EIN.

    Note:

    EPMF accounts are no longer established on the PMF.

  2. At the end of each calendar year, the PMF matches all TIN(s) on the file with the BMF (EIN accounts) or IMF (SSN accounts). If the TIN on the PMF matches a TIN on the BMF or IMF, it is "LINKED." During the processing year as Forms 1096 are processed, the EINs are validated. However, the Entity on the PMF is from the Form 1096 or other PMF transaction. In this case, it is "NOT LINKED."

2.3.53.5.3  (12-14-2011)
Second Name

  1. This is the second name of the taxpayer on the PMF. The second name is created as follows:

    1. The PMF is linked to the BMF or IMF at the beginning of each year and the Entity copied to the PMF, with weekly updates when the Entity on the BMF or IMF is changed.

    2. If the PMF is not linked to the BMF or IMF, it is the second name of the taxpayer, input from the Form 1096 or other PMF transaction.

    3. For IMF accounts, the display is the second name of the IMF account.

    4. For BMF accounts, the display is selected in the following priority:

    Foreign Address, if present, or
    Sort Name, if present, or
    Continuation Primary Name, if present, or
    In-Care-Of-Name, if present.

2.3.53.5.4  (12-14-2011)
Taxpayer Identification Number (TIN)

  1. This is the TIN of the taxpayer filing the Form 1096; it can be an EIN or a SSN.

    1. The TIN will display in reverse video if the BMF has made an EIN change (merge/consolidation). In these cases, the TIN on the display will be different from the requested TIN.

    2. If the TIN Identification is also in reverse video, then the TIN that was validated as EPMF has now been validated as BMF. In these cases, the PMF data is now maintained under the BMF validated TIN. The TIN requested and the TIN on the BMF can be the same.

2.3.53.5.5  (04-01-2004)
Years Filed

  1. This identifies the Tax Years on the PMF for which the taxpayer filed a Form 1096. The Tax Years are displayed in fixed positions in Tax Year order. If the PMF does not have a Payer Document for any of the valid years, it will be blank on the screen display.

2.3.53.5.6  (02-26-2007)
Street Address

  1. This is the Street Address of the taxpayer on the PMF. When the PMF is linked to the BMF or IMF at the beginning of each year, the entity is copied to the PMF, with weekly updates when the entity on the BMF or IMF is changed. If the PMF is not linked to the BMF or IMF, it is the Street Address of the taxpayer input from the Form 1096 or other PMF transactions.

2.3.53.5.7  (04-01-2004)
Years Warned

  1. When the taxpaying entity has been warned that it is filing late, an indicator is placed on the PMF and a notice is sent. The Tax Year number indicates the year for which the taxpayer was warned of the violation. The Tax Years are displayed in fixed positions in tax year order. If the PMF does not have a Payer Document for any of the valid years, it will be blank on the screen display.

2.3.53.5.8  (01-01-2001)
City/State/ZIP Code

  1. This is the City/State/ZIP Code of the Taxpayer on the PMF. When the PMF is linked to the BMF/IMF at the beginning of each year, the entity is copied to the PMF, with weekly updates when the entity on the BMF/IMF is changed. If the PMF is not linked to the BMF/IMF, it is the City/State/ZIP Code of the taxpayer input from the Form 1096 or other PMF transactions.

2.3.53.5.9  (04-01-2004)
Years Penalized

  1. If the taxpayer has a proposed penalty for filing late, an indicator is placed on the PMF. The Tax Year number indicates the year for which a penalty was proposed. The Tax Years are displayed in fixed positions in tax year order. If the PMF does not have a Payer Document for any of the valid years, it will be blank on the screen display.

2.3.53.6  (01-30-2013)
Screen Display of Payer Document Data

  1. This section is for the Form 1096 data that is displayed for all Payer Documents. The items in this section represent information on the screen display for the Forms, Transmittals, Documents, Payments, Withheld, WVR, and RDD as EXTND.

  2. There are four pages of payer documents data, see Exhibit 2.3.53-4. and Exhibit 2.3.53-5, Exhibit 2.3.53-6, and Exhibit 2.3.53.7

  3. The Forms that will be displayed are as follows:

    • 1099-DIV - Form(s) 1096 filed to report and transmit Forms 1099-DIV, Dividends and Distributions.

    • 1099-INT - Form(s) 1096 filed to report and transmit Forms 1099-INT, Interest Income.

    • 1099-OID - Form(s) 1096 filed to report and transmit Forms 1099-OID, Original Issue Discounts.

    • 1099-PATR - Form(s) 1096 filed to report and transmit Forms 1099-PATR, Taxable Distributions Received from Cooperatives.

    • 1099-MISC - Form(s) 1096 filed to report and transmit Forms 1099-MISC, Miscellaneous Income.

    • 1099-R - Form(s) 1096 filed to report and transmit Forms 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, and Insurance Contracts, etc.

    • W-2G - Form(s) 1096 filed to report and transmit Forms W-2G, Certain Gambling Winnings.

    • 1099-S - Form(s) 1096 filed to report and transmit Forms 1099-S, Proceeds from Real Estate Transactions.

    • 1099-B - Form(s) 1096 filed to report and transmit Forms 1099-B, Proceeds from Broker and Barter Exchange Transactions.

    • 1099-A - Form(s) 1096 filed to report and transmit Forms 1099-A, Acquisition or Abandonment of Secured Property.

    • 1098 - Form(s) 1096 filed to report and transmit Forms 1098, Mortgage Interest Statement.

    • 1099-G - Form(s) 1096 filed to report and transmit Forms 1099-G, Certain Government Payments.

    • 5498 - Form(s) 1096 filed to report and transmit Forms 5498, IRA Contribution Information.

    • W-2 - Form(s) W-3 filed to report and transmit Forms W-2, Wage and Tax Statement.

      Note:

      The two asterisks after the W-2 Literal indicate that, unlike the 1099's, the only W-2 information posted to the Payer Master File are those accounts where the W-3 resulted in a Civil Penalty assessment being generated by PMF processing.

    • 1099-C - Form(s) 1096 filed to Report and Transmit Forms 1099-C, Cancellation of Debt.

    • 1099-MSA - Form(s) 1096 filed to report and transmit Forms 1099-MSA, Distributions from an Archer MSA or Medicare+Choice MSA.

    • 5498-MSA - Form(s) 1096 filed to report and transmit Forms 5498-MSA, Archer MSA or Medicare+Choice MSA Information.

    • 1099-LTC - Form(s) 1096 filed to report and transmit Forms 1099-LTC, Long-Term Care and Accelerated Death Benefits.

    • 1098-T - Form(s) 1096 filed to report and transmit Forms 1098-T, Tuition Statement.

    • 1098-E - Form(s) 1096 filed to report and transmit Forms 1098-E, Student Loan interest Statement.

    • 1042-S - Form(s) 1042-T filed to report and transmit Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

    • 1099-Q - Form(s) 1096 filed to report and transmit Forms 1099-Q, Payments From Qualified Education Programs (Under Section 529 and 530).

    • 1099-H - Form(s) 1096 filed to report and transmit Forms 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments.

    • 5498-ESA - Form(s) 1096 filed to report and transmit Forms 5498-ESA, Coverdell ESA Contribution Information.

    • 1099-CAP - Form(s) 1096 filed to report and transmit Forms 1099-CAP, Changes in Corporate Control and Capital Structure.

    • 8805 Form(s) Foreign Partners Information Statement of Section 1446 Withholding Tax.

    • 3921 - Form(s) 1096 filed to report and transmit Forms 3921, Exercise of an Incentive Stock Option Under Section 422(b)

    • 3922 - Form(s) 1096 filed to report and transmit Forms 3922, Transfer of Stock Acquired Through and Employee Stock Purchase Plan Under Section 423(c)

    • 8935 - Form(s) 8935, Airline Payments Report

    • 1097-BTC - Form(s) 1096 filed to report and transmit Forms 1097-BTC Bond Tax Credit

    • 1099-K - Form(s) 1096 filed to report and transmit Forms 1099-K Merchant Card and Third Party Payments.

  4. For each Form the following items will display:

    1. Transmittals. This is the number of Forms 1096 received for this type of transmittal.

    2. Documents. This is the number of 1099's that were transmitted by the 1096. The count will be edited with a comma for thousands. If the accumulated count is too large for the field, it will be displayed as all asterisks. If the taxpayer is not filing this form it will be displayed with two zeros.

    3. Payments. This is the total payment for all the payees that received this form. The amount is dollars only, with the cents positions dropped. It will be edited with commas for thousands. If the accumulated amount is too large for this field, it will be displayed as all asterisks. If the taxpayer is not filing this form it will be displayed with two zeros.

    4. Withheld. This is the total withheld amount for all the payees that received this form. The amount is dollars only, with the cents positions dropped. It will be edited with commas for thousands. If the accumulated amount is too large for this field it will be displayed with all asterisks. If the taxpayer is not filing this form or did not withhold taxes it will be displayed with two zeros.

    5. Waiver. This field can be an "Y" or an " N." "Y" means "yes," the taxpayer has received a waiver to file paper documents instead of electronic media . "N" means the taxpayer has not received a waiver to file paper documents instead of electronic media.

    6. RDD (Return Due Date) as EXTND (Extended). This is the Return Due Date for filing Form 1096 or the Extended Due Date if an extension was granted. The date is displayed as MM/DD, and the year would be the same as the RDD year (the year following the tax year).

    7. Total. The total line contains the total for each column of amounts. The total amounts are edited with commas for thousands. If the accumulated total amount is too large for the field it will be edited with all asterisks. If the column does not have an amount the total field will contain two zeros.

2.3.53.7  (01-16-2013)
Screen Display of Civil Penalty Data

  1. The Civil Penalty Data will be displayed if applicable for Tax Years. The penalty information is displayed after the "RDD as EXTND " on each of the screen types.

  2. The Civil Penalty Data will be displayed if applicable for Tax Years as follows:

    1. ELF PEN (Electronic File Penalty). Failure to file on Electronic media when the taxpayer had 250 or more paper Forms 1099. The amount for the penalty will not be edited. If the PMF does not have a penalty for this form the amount will be two zeros. If the amount is too large, it will be all asterisks.

    2. LATE PEN (Late Filing Penalty). Failure to file Form 1096 by the Due Date or Extension date. The amount for the penalty will not be edited. If the PMF does not have this penalty for this form the amount will be two zeros. If the amount is too large it will be all asterisks.

    3. TIN PEN (TIN Penalty). Failure to provide a valid TIN from the payee. The amount for the penalty will not be edited. If the PMF does not have this penalty for this form the amount will be two zeros. If the amount is too large it will be all asterisks.

    4. TOTAL (Penalty Amount). This is the sum of each column of penalties. If the amount is too large for the field it will be filled with asterisks. The amount will not be edited. If no amounts are displayed in the columns above, two zeros will be displayed.

    5. CIVIL PENALTY PROPOSED. This amount is systemically calculated by the Payer Master File (PMF) and it's not posted to any other master file except PMF. The amount will be edited in thousands. If the PMF does not have a proposed penalty amount, two zeros will be displayed.

2.3.53.8  (04-01-2008)
Screen Display of Individual Form 1096

  1. The individual Forms 1096 screen is the same for all Tax Years. Up to three Forms 1096 can be displayed on one screen.

  2. The description of the individual fields displayed is outlined in the following exhibit: see Exhibit 2.3.53-6.

  3. Examples of Error Messages appear in the following exhibits:

    1. see Exhibit 2.3.53-2.

    2. see Exhibit 2.3.53-7.

2.3.53.9  (12-14-2011)
Screen Display of Backup Withholding

  1. For example of Backup Withholding screen display, see Exhibit 2.3.53-8.

  2. All five Tax Years backup withholding information will be displayed unless there are no payer documents for that specific Tax Year.

  3. Only three figures will be displayed: No-TIN Without Backup Withholding Amounts, Unassigned TIN and Mismatched TIN.

Exhibit 2.3.53-1 
PMFOL Help Response Screen

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

Exhibit 2.3.53-2 
PMFOL Error Response Screen

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Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERsee IRM 2.3.53.2.1.
  7–7 TIN IDENTIFICATIONsee IRM 2.3.53.2.2.
  8–16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARsee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51–61 TIN SSN or EIN, and may be reverse video
  63–72 LINKAGE LINKED or NOT LINKED
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY-5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY-5 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56-59 TY-5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61-64 TY-4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66-69 TY-3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71-74 TY-2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76-79 TY-1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
6 1 - 55 ERROR MESSAGEsee IRM 2.3.53.4.
9 5–79 ERROR MESSAGEsee IRM 2.3.53.4.

Exhibit 2.3.53-3 
PMFOL Summary Without Payer Document Response Screen

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Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERsee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION see IRM 2.3.53.2.2.
  8–16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARsee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51–61 TIN SSN or EIN, and may be reverse video
  63–72 LINKAGE LINKED or NOT LINKED
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY-5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY-5 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56-59 TY-5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61-64 TY-4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66-69 TY-3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71-74 TY-2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.

Exhibit 2.3.53-4 
PMFOL Summary With Payer Document(s) Response Screen (First Page of Summary Screen)

This image is too large to be displayed in the current screen. Please click the link to view the image.
Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERSee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION See IRM 2.3.53.2.2.
  8–16 TINSee IRM 2.3.53.2.3.
  17–20 TAX YEARSee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51-61 TIN SSN or EIN, and may be reverse video.
  63-72 LINKAGE LINKED OR NOT LINKED.
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY-5 FILING INDICATOR for Tax Year reference, see 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY-5 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56–59 TY-5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
6 39-42 TAX YEAR REQUESTED
8 6-7 TRANSMITTAL CODE "91" REQUESTS 1099-DIV Docs
  9–10 NO OF PAGES OF 1096 DOCS(1099-DIV)
  13–21 COUNT OF PAYEE DOCUMENTS(1099-DIV)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-DIV)
  35–44 WITHHOLDING AMOUNT (1099-DIV)
  46–46 WAIVER (1099-DIV) "Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-DIV)
  54–61 ELECTRONIC PENALTY AMOUNT(1099-DIV)
  63–70 LATE PENALTY AMOUNT (1099-DIV)
  72–79 TIN PENALTY AMOUNT(1099-DIV)
9 6-7 TRANSMITTAL CODE "92" REQUESTS 1099-INT Docs
  9–10 NO OF PAGES OF 1096 DOCS (1099-INT)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-INT)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-INT)
  35–44 WITHHOLDING AMOUNT (1099-INT)
  46–46 WAIVER (1099-INT) "Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-INT)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-INT)
  63–70 LATE PENALTY AMOUNT (1099-INT)
  72–79 TIN PENALTY AMOUNT (1099-INT)
10 6-7 TRANSMITTAL CODE "96" REQUESTS 1099-OID Docs
  9–10 NO OF PAGES OF 1096 DOCS (1099-OID)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-OID)
  23–33 PRINCIPAL PAYMENT AMOUNT(1099-OID)
  35–44 WITHHOLDING AMOUNT(1099-OID)
  46–46 WAIVER(1099-OID) "Y" or BLANK for "YES/NO"
  48–52 RDD AS EXTENDED (1099-OID)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-OID)
  63–70 LATE PENALTY AMOUNT(1099-OID)
  72–79 TIN PENALTY AMOUNT (1099-OID)
11 6-7 TRANSMITTAL CODE "97" REQUESTS1099-PATR Docs
  9–10 NO OF PAGES OF 1096 DOCS (1099-PATR)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-PATR)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-PATR)
  35–44 WITHHOLDING AMOUNT (1099-PATR)
  46–46 WAIVER (1099-PATR) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-PATR)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-PATR)
  63–70 LATE PENALTY AMOUNT (1099-PATR)
  72–79 TIN PENALTY AMOUNT(1099-PATR)
12 6-7 TRANSMITTAL CODE "95" REQUESTS 1099-MISC DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-MISC)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-MISC)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-MISC)
  35–44 WITHHOLDING AMOUNT (1099-MISC)
  46–46 WAIVER (1099-MISC) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED(1099-MISC)
  54–61 ELECTRONIC PENALTY AMOUNT(1099-MISC)
  63–70 LATE PENALTY AMOUNT(1099-MISC)
  72–79 TIN PENALTY AMOUNT (1099-MISC)
13 6-7 TRANSMITTAL CODE "98" REQUESTS 1099-R DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-R)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-R)
  23–33 PRINCIPAL PAYMENT AMOUNT(1099-R)
  35–44 WITHHOLDING AMOUNT (1099-R)
  46–46 WAIVER (1099-R) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-R)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-R)
  63–70 LATE PENALTY AMOUNT(1099-R)
  72–79 TIN PENALTY AMOUNT (1099-R)
14 6-7 TRANSMITTAL CODE "32" REQUESTS W-2G DOCS
  9–10 NO OF PAGES OF 1096 DOCS(W-2G)
  13–21 COUNT OF PAYEE DOCUMENTS (W-2G)
  23–33 PRINCIPAL PAYMENT AMOUNT (W-2G)
  35–44 WITHHOLDING AMOUNT (W-2G)
  46–46 WAIVER (W-2G) "Y" or blank for " Yes/No"
  48–52 RDD AS EXTENDED (W-2G)
  54–61 ELECTRONIC PENALTY AMOUNT (W-2G)
  63–70 LATE PENALTY AMOUNT (W-2G)
  72–79 TIN PENALTY AMOUNT (W-2G)
15 6-7 TRANSMITTAL CODE "75" REQUESTS 1099-S DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-S)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-S)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-S)
  35–44 WITHHOLDING AMOUNT(1099-S)
  46–46 WAIVER (1099-S) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-S)
  54–61 ELECTRONIC PENALTY AMOUNT(1099-S)
  63–70 LATE PENALTY AMOUNT (1099-S)
  72–79 TIN PENALTY AMOUNT (1099-S)
16 6-7 TRANSMITTAL CODE "79" REQUESTS 1099-B DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-B)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-B)
  23–33 PRINCIPAL PAYMENT AMOUNT(1099-B)
  35–44 WITHHOLDING AMOUNT(1099-B)
  46–46 WAIVER (1099-B) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-B)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-B)
  63–70 LATE PENALTY AMOUNT (1099-B)
  72–79 TIN PENALTY AMOUNT (1099-B)
17 6-7 TRANSMITTAL CODE "80" REQUESTS 1099-A DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-A)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-A)
  23–33 PRINCIPAL PAYMENT AMOUNT(1099-A)
  35–44 WITHHOLDING AMOUNT (1099-A)
  46–46 WAIVER (1099-A) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-A)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-A)
  63–70 LATE PENALTY AMOUNT (1099-A)
  72–79 TIN PENALTY AMOUNT (1099-A)
18 6-7 TRANSMITTAL CODE "81" REQUESTS 1098 DOCS
  9–10 NO OF PAGES OF 1096 DOCS(1098)
  13–21 COUNT OF PAYEE DOCUMENTS (1098)
  23–33 PRINCIPAL PAYMENT AMOUNT(1098)
  35–44 WITHHOLDING AMOUNT (1098)
  46–46 WAIVER (1098) "Y" or blank for " Yes/No"
  48–52 RDD AS EXTENDED (1098)
  54–61 ELECTRONIC PENALTY AMOUNT(1098)
  63–70 LATE PENALTY AMOUNT (1098)
  72–79 TIN PENALTY AMOUNT (1098)
19 6-7 TRANSMITTAL CODE "86" REQUESTS 1099-G DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-G)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-G)
  23–33 PRINCIPAL PAYMENT AMOUNT(1099-G)
  35–44 WITHHOLDING AMOUNT (1099-G)
  46–46 WAIVER (1099-G) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-G)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-G)
  63–70 LATE PENALTY AMOUNT (1099-G)
  72–79 TIN PENALTY AMOUNT (1099-G)
20 6-7 TRANSMITTAL CODE "28" REQUESTS 5498 DOCS
  9–10 NO OF PAGES OF 1096 DOCS (5498)
  13–21 COUNT OF PAYEE DOCUMENTS (5498)
  23–33 PRINCIPAL PAYMENT AMOUNT (5498)
  35–44 WITHHOLDING AMOUNT (5498)
  46–46 WAIVER (5498) "Y" or blank for " Yes/No"
  48–52 RDD AS EXTENDED (5498)
  54–61 ELECTRONIC PENALTY AMOUNT (5498)
  63–70 LATE PENALTY AMOUNT (5498)
  72–79 TIN PENALTY AMOUNT (5498)
21 6-7 TRANSMITTAL CODE "21" REQUESTS W-2 DOCS
  9–10 NO OF PAGES OF W-3 DOCS (W-2)
  13–21 COUNT OF PAYEE DOCUMENTS (W-2)
  23–33 PRINCIPAL PAYMENT AMOUNT (W-2)
  35–44 WITHHOLDING AMOUNT (W-2)
  46–46 WAIVER (W-2) "Y" or blank for " Yes/No"
  48–52 RDD AS EXTENDED (W-2)
  54–61 ELECTRONIC PENALTY AMOUNT (W-2)
  63–70 LATE PENALTY AMOUNT (W-2)
  72–79 TIN PENALTY AMOUNT(W-2)
22 6-7 TRANSMITTAL CODE "85" REQUESTS 1099-C DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-C)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-C)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-C)
  35–44 WITHHOLDING AMOUNT (1099-C)
  46–46 WAIVER (1099-C) "Y" or blank for "Yes/No"
  48–52 RDD AS EXTENDED (1099-C)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-C)
  63–70 LATE PENALTY AMOUNT (1099-C)
  72–79 TIN PENALTY AMOUNT (1099-C)
23 6-7 TRANSMITTAL CODE "00" REQUESTS ALL DOCS
  9–10 NO OF PAGES OF 1096 DOCS (ALL)
  13–21 COUNT OF PAYEE DOCUMENTS (ALL)
  23–33 PRINCIPAL PAYMENT AMOUNT (ALL)
  35–44 WITHHOLDING AMOUNT (ALL)
  54–61 ELECTRONIC PENALTY AMOUNT (ALL)
  63–70 LATE PENALTY AMOUNT (ALL)
  72–79 TIN PENALTY AMOUNT (ALL)
24 65–79 CIVIL PENALTY PROPOSED

Exhibit 2.3.53-5 
PMFOL Summary With Payer Document(s) Response Screen (Second Page of Summary Screen)

This image is too large to be displayed in the current screen. Please click the link to view the image.
Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERsee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION see IRM 2.3.53.2.2.
  8–16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARsee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51–61 TIN SSN or EIN, and may be reverse video
  63–72 LINKAGE LINKED OR NOT LINKED
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY–5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY–5 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56–59 TY–5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
6 39-42 TAX YEAR REQUESTED
8 6-7 TRANSMITTAL CODE "94" REQUESTS 1099-MSA DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-MSA)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-MSA)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-MSA)
  35–44 WITHHOLDING AMOUNT (1099-MSA)
  46–46 WAIVER (1099-MSA) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-MSA)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-MSA)
  63–70 LATE PENALTY AMOUNT (1099-MSA)
  72–79 TIN PENALTY AMOUNT (1099-MSA)
9 6-7 TRANSMITTAL CODE "27" REQUESTS 5498-MSA DOCS
  9–10 NO OF PAGES OF 1096 DOCS (5498-MSA)
  13–21 COUNT OF PAYEE DOCUMENTS (5498-MSA)
  23–33 PRINCIPAL PAYMENT AMOUNT (5498-MSA)
  35–44 WITHHOLDING AMOUNT (5498-MSA)
  46–46 WAIVER (5498-MSA) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED(5498-MSA)
  54–61 ELECTRONIC PENALTY AMOUNT (5498-MSA)
  63–70 LATE PENALTY AMOUNT (5498-MSA)
  72–79 TIN PENALTY AMOUNT (5498-MSA)
10 6-7 TRANSMITTAL CODE "93" REQUESTS 1099-LTC DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-LTC)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-LTC)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-LTC)
  35–44 WITHHOLDING AMOUNT (1099-LTC)
  46–46 WAIVER (1099-LTC) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-LTC)
  54–61 ELECTRONIC PENALTY AMOUNT(1099-LTC)
  63–70 LATE PENALTY AMOUNT (1099-LTC)
  72–79 TIN PENALTY AMOUNT (1099-LTC)
11 6-7 TRANSMITTAL CODE "83" REQUESTS 1098-T DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1098-T)
  13–21 COUNT OF PAYEE DOCUMENTS (1098-T)
  23–33 PRINCIPAL PAYMENT AMOUNT (1098-T)
  35–44 WITHHOLDING AMOUNT (1098-T)
  46–46 WAIVER (1098-T) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1098-T)
  54–61 ELECTRONIC PENALTY AMOUNT (1098-T)
  63–70 LATE PENALTY AMOUNT (1098-T)
  72–79 TIN PENALTY AMOUNT (1098-T)
12 6-7 TRANSMITTAL CODE "84" REQUESTS 1098-E DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1098-E)
  13–21 COUNT OF PAYEE DOCUMENTS (1098-E)
  23–33 PRINCIPAL PAYMENT AMOUNT (1098-E)
  35–44 WITHHOLDING AMOUNT (1098-E)
  46–46 WAIVER (1098-E) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1098-E)
  54–61 ELECTRONIC PENALTY AMOUNT (1098-E)
  63–70 LATE PENALTY AMOUNT (1098-E)
  72–79 TIN PENALTY AMOUNT (1098-E)
13 6-7 TRANSMITTAL CODE "02" REQUESTS 1042-S DOCS
  9–10 NO OF PAGES OF 1042-S DOCS (1042-S)
  13–21 COUNT OF PAYEE DOCUMENTS (1042-S)
  23–33 PRINCIPAL PAYMENT AMOUNT (1042-S)
  35–44 WITHHOLDING AMOUNT (1042-S)
  46–46 WAIVER (1042-S) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1042-S)
  54–61 ELECTRONIC PENALTY AMOUNT (1042-S)
  63–70 LATE PENALTY AMOUNT (1042-S)
  72–79 TIN PENALTY AMOUNT (1042-S)
14 6-7 TRANSMITTAL CODE "31" REQUESTS 1099-Q DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-Q)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-Q)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-Q)
  35–44 WITHHOLDING AMOUNT (1099-Q)
  46–46 WAIVER (1099-Q) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-Q)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-Q)
  63–70 LATE PENALTY AMOUNT (1099-Q)
  72–79 TIN PENALTY AMOUNT (1099-Q)
15 6-7 TRANSMITTAL CODE "71" REQUESTS 1099-H DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-H)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-H)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-H)
  35–44 WITHHOLDING AMOUNT (1099-H)
  46–46 WAIVER (1099-H) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-H)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-H)
  63–70 LATE PENALTY AMOUNT (1099-H)
  72–79 TIN PENALTY AMOUNT (1099-H)
16 6-7 TRANSMITTAL CODE "72" REQUESTS 5498-ESA DOCS
  9–10 NO OF PAGES OF 1096 DOCS (5498-ESA)
  13–21 COUNT OF PAYEE DOCUMENTS (5498-ESA)
  23–33 PRINCIPAL PAYMENT AMOUNT (5498-ESA)
  35–44 WITHHOLDING AMOUNT (5498-ESA)
  46–46 WAIVER (5498-ESA) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (5498-ESA)
  54–61 ELECTRONIC PENALTY AMOUNT (5498-ESA)
  63–70 LATE PENALTY AMOUNT (5498-ESA)
  72–79 TIN PENALTY AMOUNT (5498-ESA)
17 6-7 TRANSMITTAL CODE "73" REQUESTS 1099-CAP DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1099-CAP)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-CAP)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-CAP)
  35–44 WITHHOLDING AMOUNT (1099-CAP)
  46–46 WAIVER (1099-CAP) ("Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-CAP)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-CAP)
  63–70 LATE PENALTY AMOUNT (1099-CAP)
  72–79 TIN PENALTY AMOUNT (1099-CAP)
18 6-7 TRANSMITTAL CODE "78" REQUESTS Form 1098-C DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1098-C)
  13–21 COUNT OF PAYEE DOCUMENTS (1098-C)
  23–33 PRINCIPAL PAYMENT AMOUNT (1098-C)
  35–44 WITHHOLDING AMOUNT (1098-C)
  46–46 WAIVER (1098-C)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1098-C)
  54–61 ELECTRONIC PENALTY AMOUNT (1098-C)
  63–70 LATE PENALTY AMOUNT (1098-C)
  72–79 TIN PENALTY AMOUNT (1098-C)
19 6-7 TRANSMITTAL CODE "25" REQUESTS Form 3921 DOCS
  9–10 NO OF PAGES OF 1096 DOCS (3921)
  13–21 COUNT OF PAYEE DOCUMENTS (3921)
  23–33 PRINCIPAL PAYMENT AMOUNT (3921)
  35–44 WITHHOLDING AMOUNT (3921)
  46–46 WAIVER (3921)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (3921)
  54–61 ELECTRONIC PENALTY AMOUNT (3921)
  63–70 LATE PENALTY AMOUNT (3921)
  72–79 TIN PENALTY AMOUNT (3921)
20 6-7 TRANSMITTAL CODE "26" REQUESTS Form 3922 DOCS
  9–10 NO OF PAGES OF 1096 DOCS (3922)
  13–21 COUNT OF PAYEE DOCUMENTS (3922)
  23–33 PRINCIPAL PAYMENT AMOUNT (3922)
  35–44 WITHHOLDING AMOUNT (3922)
  46–46 WAIVER (3922)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (3922)
  54–61 ELECTRONIC PENALTY AMOUNT (3922)
  63–70 LATE PENALTY AMOUNT (3922)
  72–79 TIN PENALTY AMOUNT (3922)
21 6-7 TRANSMITTAL CODE "44" REQUESTS Form 8935 DOCS
  9–10 NO OF PAGES OF 1096 DOCS (8935)
  13–21 COUNT OF PAYEE DOCUMENTS (8935)
  23–33 PRINCIPAL PAYMENT AMOUNT (8935)
  35–44 WITHHOLDING AMOUNT (8935)
  46–46 WAIVER (8935)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (8935)
  54–61 ELECTRONIC PENALTY AMOUNT (8935)
  63–70 LATE PENALTY AMOUNT (8935)
  72–79 TIN PENALTY AMOUNT (8935)
22 6-7 TRANSMITTAL CODE "50" REQUESTS Form 1097-BTC DOCS
  9–10 NO OF PAGES OF 1096 DOCS (1097-BTC)
  13–21 COUNT OF PAYEE DOCUMENTS (1097-BTC)
  23–33 PRINCIPAL PAYMENT AMOUNT (1097-BTC)
  35–44 WITHHOLDING AMOUNT (1097-BTC)
  46–46 WAIVER (1097-BTC)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1097-BTC)
  54–61 ELECTRONIC PENALTY AMOUNT (1097-BTC)
  63–70 LATE PENALTY AMOUNT (1097-BTC)
  72–79 TIN PENALTY AMOUNT (1097-BTC)
23 6-7 TRANSMITTAL CODE "00" REQUESTS ALL DOCS
  9–10 NO OF PAGES OF 1096 DOCS (ALL)
  13–21 COUNT OF PAYEE DOCUMENTS (ALL)
  23–33 PRINCIPAL PAYMENT AMOUNT (ALL)
  35–44 WITHHOLDING AMOUNT (ALL)
  54–61 ELECTRONIC PENALTY AMOUNT (ALL)
  63–70 LATE PENALTY AMOUNT (ALL)
  72–79 TIN PENALTY AMOUNT (ALL)
24 65–79 Civil Penalty Proposed

Exhibit 2.3.53-6 
PMFOL Summary With Payer Document(s) Response Screen (Third Page of Summary Screen)

This image is too large to be displayed in the current screen. Please click the link to view the image.
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERSee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION See IRM 2.3.53.2.2.
  8–16 TINSee IRM 2.3.53.2.3.
  17–20 TAX YEARSee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51–61 TIN SSN or EIN, and may be reverse video
  63–72 LINKAGE LINKED OR NOT LINKED
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY–5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY–5 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 WARNING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56–59 TY–5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
6 39-42 TAX YEAR REQUESTED
8 5–6 TRANSMITTAL CODE "10" REQUESTS Form 1099-K
  9–10 NO OF PAGES OF 1096 DOCS (1099-K)
  13–21 COUNT OF PAYEE DOCUMENTS (1099-K)
  23–33 PRINCIPAL PAYMENT AMOUNT (1099-K)
  35–44 WITHHOLDING AMOUNT (1099-K)
  46–46 WAIVER (1099-K)"Y" or blank for "YES/NO"
  48–52 RDD AS EXTENDED (1099-K)
  54–61 ELECTRONIC PENALTY AMOUNT (1099-K)
  63–70 LATE PENALTY AMOUNT (1099-K)
  72–79 TIN PENALTY AMOUNT (1099-K)
9 6-7 TRANSMITTAL CODE "00" REQUESTS ALL DOCS
  9–10 NO OF PAGES OF 1096 DOCS (ALL)
  13–21 COUNT OF PAYEE DOCUMENTS (ALL)
  23–33 PRINCIPAL PAYMENT AMOUNT (ALL)
  35–44 WITHHOLDING AMOUNT (ALL)
  54–61 ELECTRONIC PENALTY AMOUNT (ALL)
  63–70 LATE PENALTY AMOUNT (ALL)
  72–79 TIN PENALTY AMOUNT (ALL)
13 1-24 PENALTY REFERENCE CODE LITERALl
  26-28 PENALTY CODE
  30-42 PENALTY REFERENCE
14 1-24 PENALTY INFORMATION LITERAL
  26-35 PENALTY INFORMATION
15 1-24 CIVIL PENALTY GROSS LITERAL
  26-40 CIVIL PENALTY GROSS
16 1-24 CIVIL PEN PROPOSED LITERAL
  26-40 CIVIL PENALTY PROPOSED
18 1 - 42 ADD'L INFO ON PAGES (01/02) OF SUMMARY SCR LITERAL

Exhibit 2.3.53-7 
PMFOL Detail Page(s) Response Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERSee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION See IRM 2.3.53.2.2.
  8–16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARSee IRM 2.3.53.2.4.
  21–22 TRANSMITTAL CODESee IRM 2.3.53.2.5.
  23–24 PAGE NUMBERSee IRM 2.3.53.2.6.
2 1–40 FIRST NAME LINE
  56–59 TY–5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
3 14–24 POSTING TIN
  26-40 DOCUMENT SOURCE CODE R IND..Removed - DUPLC, VCSP2, BADCTW, or BLANKS
  46–56 ACCOUNT TIN
  57–65 REPLACEMENT INDICATOR "*REPLACED" or blank
4 14–24 ORIGINAL TIN
  30–33 NAME CONTROL
  36–40 "PAPER/ELECTRONIC" INDICATOR
  42-49 TYPE OF DOCUMENT
  56–64 ORIGINAL PAYEE DOCUMENTS COUNT
  70–70 AMENDED PAYEE DOCUMENTS REPLACEMENT INDICATOR"*" or BLANK
  71–79 AMENDED PAYEE DOCUMENTS COUNT
5 1–40 FIRST NAME LINE
  56–64 ORIGINAL PAYEE DOCUMENTS SUBJECT TO PENALTY COUNT
  70–70 AMENDED PAYEE DOCUMENTS SUBJECT TO PENALTY REPLACEMENT INDICATOR"*" or blank
  71–79 AMENDED PAYEE DOCUMENTS SUBJECT TO PENALTY COUNT
6 1–40 SECOND NAME LINE
  42–49 RECEIVED DATE MMDDYYYY format
  56–64 ORIGINAL ELECTRONIC MEDIA DOCUMENTS SUBJECT TO PENALTY COUNT
  70–70 AMENDED ELECTRONIC MEDIA DOCUMENTS SUBJECT TO PENALTY REPLACEMENT INDICATOR" *" or blank
  71–79 AMENDED ELECTRONIC MEDIA DOCUMENTS SUBJECT TO PENALTY COUNT
7 1–40 STREET ADDRESS
  56–64 ORIGINAL DOCUMENTS SUBJECT TO LATE PENALTY COUNT
  70–70 AMENDED DOCUMENTS SUBJECT TO LATE PENALTY REPLACEMENT INDICATOR"*" or blank
  71–79 AMENDED DOCUMENTS SUBJECT TO LATE PENALTY COUNT
8 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  42–48 ELECTRONIC MEDIA TRANSMITTER CONTROL CODE
  56–64 ORIGINAL DOCUMENTS SUBJECT TO TIN PENALTY COUNT
  70–70 AMENDED DOCUMENTS SUBJECT TO TIN PENALTY REPLACEMENT INDICATOR"*" or blank
  71–79 AMENDED DOCUMENTS SUBJECT TO TIN PENALTY COUNT
9 17–33 TRANSMITTAL DLN
  36–43 "UNPOSTED/REMOVED" INDICATOR
  53–63 PRINCIPLE PAYMENT AMOUNT
  70–79 WITHHOLDING AMOUNT
NOTE: Up to three Forms 1096 will print per screen, beginning on Lines 3, 10, and 17.

Exhibit 2.3.53-8 
PMFOL Detail Page Error Response Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
Line: Position: Description and Validity:
1 1–5 COMMAND CODE "PMFOL"
  6–6 DEFINERSee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATION See IRM 2.3.53.2.2.
  8–16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARSee IRM 2.3.53.2.4.
  21–22 TRANSMITTAL CODESee IRM 2.3.53.2.5.
  23–24 PAGE NUMBERSee IRM 2.3.53.2.6.
2 1–40 FIRST NAME LINE
  49–53 FILED Literal (may reverse video)
  56–59 TY–5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
3 46–56 Account Tin

Exhibit 2.3.53-9 
PMFOL Backup Withholding Response Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
Line: Position: Description and Validity:
1 1–5 COMMAND CODE"PMFOL"
  6–6 DEFINERSee IRM 2.3.53.2.1.
  7-7 TIN IDENTIFICATIONSee IRM 2.3.53.2.2.
  8-16 TINsee IRM 2.3.53.2.3.
  17–20 TAX YEARSee IRM 2.3.53.2.4.
2 1–40 FIRST NAME LINE
  51–61 TIN SSN or EIN, and may be reverse video
  63–72 LINKAGE LINKED OR NOT LINKED
3 1–40 SECOND NAME LINE
  42-45 NAME CONTROL
  56–59 TY–5 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 FILING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
4 1–40 STREET ADDRESS
  56–59 TY–5 BACKUP WITHHOLDING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY–4 BACKUP WITHHOLDING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY–3 BACKUP WITHHOLDING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY–2 BACKUP WITHHOLDING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY–1 BACKUP WITHHOLDING INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
5 1–27 CITY
  29–30 STATE CODE
  32–40 ZIP CODE
  43–44 BOD CODE
  56–59 TY-5 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  61–64 TY-4 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  66–69 TY-3 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  71–74 TY-2 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
  76–79 TY-1 PENALTY INDICATOR for Tax Year reference, see IRM 2.3.53.2.4. Can be Tax Year or blanks.
9 14–23 TY-5 NO-TIN W/O WITHHOLDING COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  27–36 TY-4 NO-TIN W/O WITHHOLDING COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  40–49 TY-3 NO-TIN W/O WITHHOLDING COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  53–62 TY-2 NO-TIN W/O WITHHOLDING COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  66–75 TY-1 NO-TIN W/O WITHHOLDING COUNT for Tax Year reference, see IRM 2.3.53.2.4.
11 14–23 TY-5 UNASSIGNED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  27–36 TY-4 UNASSIGNED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  40–49 TY-3 UNASSIGNED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  53–62 TY-2 UNASSIGNED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  66–75 TY-1 UNASSIGNED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
13 14–23 TY-5 MISMATCHED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  27-36 TY-4 MISMATCHED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  40–49 TY-3 MISMATCHED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  53–62 TY-2 MISMATCHED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
  66–75 TY-1 MISMATCHED TIN COUNT for Tax Year reference, see IRM 2.3.53.2.4.
15 14–23 TY-5 TOTAL OF NO-TIN W/O WITHHOLDING, UNASSIGNED TIN AND MISMATCHED TIN COUNTS for Tax Year reference, see IRM 2.3.53.2.4.
  27–36 TY-4 TOTAL OF NO-TIN W/O WITHHOLDING, UNASSIGNED TIN AND MISMATCHED TIN COUNTS for Tax Year reference, see IRM 2.3.53.2.4.
  40–49 TY-3 TOTAL OF NO-TIN W/O WITHHOLDING, UNASSIGNED TIN AND MISMATCHED TIN COUNTS for Tax Year reference, see IRM 2.3.53.2.4.
  53–62 TY-2 TOTAL OF NO-TIN W/O WITHHOLDING, UNASSIGNED TIN AND MISMATCHED TIN COUNTS for Tax Year reference, see IRM 2.3.53.2.4.
  66–75 TY-1 TOTAL OF NO-TIN W/O WITHHOLDING, UNASSIGNED TIN AND MISMATCHED TIN COUNTS for Tax Year reference, see IRM 2.3.53.2.4.

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