Internal Revenue Manual - 2.3.59 Command Codes BMFOL and BMFOR

Part 2. Information Technology
Chapter 3. IDRS Terminal Responses
Section 59. Command Codes BMFOL and BMFOR

2.3.59.1 (01-20-2003)
Command Code BMFOL Overview

The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status.

2.3.59.2 (01-01-2000)
Command Code BMFOL Basics

This command code is provided to furnish access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested.
A help feature provides on-line user assistance.
Whenever possible the entire set of data requested will be presented on a single page. When all the data cannot fit on a single page, multiple pages will be required for the presentation of the entire set of data.

2.3.59.3 (01-17-2009)
Command Code BMFOR Basics

This command code is provided to furnish access to the BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue to be stored on the retention registers under the old TIN. This command code allows access to those records.
The input format of BMFOR is the same as that of BMFOL. Abbreviated requests are not allowed for BMFOR input. BMFOR executes the same programs as BMFOL and provides the same screen responses as BMFOL.
BMFOR displays the tax module screens only. Valid definer codes are 'A' for Adjustment, 'R' for Posted Return, 'S' for Status History and 'T' for Tax Module.
Entity information, such as Name Control, Cycle, PDT Indicator, CID Indicator and Filing Requirements are not displayed for these modules.
These tax modules cannot be re-established to Master File through BMFOL definer code 'B'.
Only BMF modules dropped to retention in 2004 and later are available.

2.3.59.4 (01-13-2012)
Restoring RRR Tax Modules to Master File

Recoverable Retention Register (RRR) tax modules are also available through BMFOL. When a BMFOL request is received from a user for an RRR module it is retrieved from the BMF Retention tables and displayed. A confirmation screen will be returned with message 'CFOL022 - TAX MODULE REQUESTED TO BE REESTABLISHED'.
BMFOL definer code B is used to restore RRR tax modules back to the active BMF Master File. RRR tax modules are those dropped from 2005 to present and are listed on the BMFOL Summary Screen, definer code I.
One transaction is created by run 160-26 (ECC-MTB), a TC008 with the tax module. BMFOL sends these transactions weekly to BMF and they will attempt to post that cycle.
1. Weekly cut-off time for BMFOLB requests is 5:00 pm Wednesday ET. Requests input after 5:00 pm Wednesday are processed the following cycle.

2.3.59.5 (01-17-2010)
Command Code BMFOL Full Input Formats

Summary of Full Input Formats:

Definer	Display File Source	MFT & Tax Per	Result
A	Y	Y	Adjustment transactions including trans code, posted date, among, cycle, DLN, codes and other dates

B	Y	Y	CFOL038 Screen message or error screen.
C	N	N	Tax Module screen associated with input check symbol/check number, CFOL041, or CFOL042
D	Y	N	Deposit Schedules for 941, CT-1, 943, and 945.
E	Y	N	Entity information including cross-ref TIN, freeze codes, indicators, codes, and posted transactions
F	Y	N	FTD coupon ordering information
H	N	N	Help screen
I	Y	N	On/off-line status of entity and tax modules, merge information, sign of module balance, posted return indicator, and IDRS service centers

K	Y	Y	F941 Lookback information
L	Y	N	Last tax module satisfied
N	Y	N	Index of Retention Register Tax Modules that do not have an associated Vestigial Entry
O	Y	N	Exempt organization information
P	Y	N	Payment Summary
R	Y	Y	Return DLN, cycle posted, transaction date, some schedules, codes, exemptions, amounts

S	Y	Y	Status histories
T	Y	Y	Control DLN, exemption total, settlement information, amounts, freezes, indicators

U	Y	Y	CAWR information
V	Y	N	Vestigial data (retention register)
W	Y	Y	Quarterly F941 information.
Z	Y	N	Audit history information
#	N	Y	Refund Checks (up to 5) associated with a particular TIN/MFT/Tax Period.

2.3.59.6 (01-17-2010)
Command Code BMFOL Abbreviated Input Formats

Abbreviated formats permit the user to omit input fields that are the same as the previous command. For instance the user may want to view a different tax period for the same TIN and MFT or may want to view status information immediately after having viewed the return for the same module.
- CC BMFOL input with a "tax type" definer, an MFT, a tax period and plan number will result in the display of data for the same TIN and display file source.
- CC BMFOL input with an "entity type" definer and a TIN will result in the display of other data for the same display file source.
- CC BMFOL input with an "entity type" definer will result in the display of data for the same TIN and display file source.

2.3.59.7 (01-17-2010)
Command Code BMFOL Message Screens and Index Message Screens

Sometimes BMFOL cannot satisfy a request. In most cases a message screen is generated containing a message and explanation. in some cases a summary screen is generated instead of a message screen to help the user make his/her next selection. A brief message is placed at the bottom of the index screen.
- CFOL000—THE FOLLOWING CODE HAS BEEN RETURNED BY DB2:. This message indicates a DB2 error was encountered when querying data to satisfy the BMFOL request.. The SQL code will also be displayed. on the screen..
- CFOL002—INPUT DATA INDICATES A BMF REQUEST — CHECK INPUT. The TIN requested is BMF. This message should only appear if you are using command other than BMFOL
- CFOL003—DEFINER CODE USED REQUIRES MFT AND TAX PERIOD CHECK INPUT.
  The definer contains A, B, R, S, T, U, or W. These definers require an MFT and a tax period. Insert missing fields and re-enter.
- CFOL006—DEFINER CODE FIELD IS IN ERROR–CHECK INPUT. The definer must be A, B,C,D, E, F, H, I, L, N,O, ,P, R, S, T, U, V, W,Z or #. Change and re-enter.
- CFOL007—RECOVERABLE RETENTION REGISTER PROBLEM. The module cannot be obtained. User should utilize microfilm for research.
- CFOL008—MFT FIELD IS IN ERROR–CHECK INPUT . The MFT field is not valid. Change and re-enter.
- CFOL009—MFT INCONSISTENT WITH TAX PERIOD—CHECK INPUT. The MFT field is not valid for the tax period entered.
- CFOL010—MFT INCONSISTENT WITH TIN & VALIDITY DIGIT INDICATOR —CHECK INPUT.
  The MFT is not valid for the TIN and validity digit indicator entered.
- CFOL015—TAX PERIOD FIELD IS IN ERROR—CHECK INPUT.
  The tax period is either non-numeric or greater than the current year and month plus one year.
- CFOL016—THE ACCOUNT YOU REQUESTED IS NOT ON MASTER FILE—CHECK INPUT.
  There is currently no such TIN on the master file, either on-line or off-line.
  Check input and re-enter if in error.
- CFOL017—TIN INCONSISTENT WITH THE VALIDITY DIGIT INDICATOR—CHECK INPUT.
  The validity digit indicator is not valid for this TIN.
- CFOL018—TIN FIELD IS INVALID—CHECK INPUT.
  The TIN must be in edited TIN format.
- CFOL019—VALIDITY DIGIT IS INCORRECT—CHECK INPUT.
  This Display File Source Code is not valid. Valid codes are blank, V, and W.
- CFOL021—INVALID FROM-DATE OR TO-DATE.
  The From Date or To Date is invalid and must be re-entered..
- CFOL022—INVALID CAWR INFORMATION REQUEST — CHECK INPUT.
  CAWR request must have definer code 'U' and MFT 88.
- CFOL024—DB2 IS NOT AVAILABLE.
  The request cannot be processed. Contact ECC-MTB via NOCC.
- CFOL026--NO PRIOR BMFOL REQUEST
  A paging Request was Entered Before A BMFOL Request.
- CFOL028—REQUEST FOR RECOVERY NOT ACCEPTED.
  Module already on master file.
- CFOL029—REQUEST FOR RECOVERY NOT ACCEPTED.
  Module not on recoverable retention file. The module was removed prior to 2006
- CFOL030—REQUEST FOR RECOVERY NOT ACCEPTED.
  Module recovery already requested.
- CFOL031—REQUEST FOR RECOVERY NOT ACCEPTED.
  Account in merge status.
- CFOL033—INCORRECT MFT FOR W/K DEFINER.
  W definer must use an MFT of 01 and tax period ending in 03, 06, 09 or 12.
- CFOL035—DEFINER B HAS BEEN DISABLED
  Recovery of Retention Registers (Definer B) is disabled from cycle 52 through cycle 3 due to data reformatting.
- CFOL036–PLAN NUMBER IS INVALID.
  Request to view MFT 46, 68 or 76 "tax type" information must include a three-digit plan number following the TAX PERIOD field. Zeroes are acceptable.
- CFOL038–TAX MODULE REQUESTED TO BE REESTABLISHED
  Reestablishment processing has begun.
- CFOL039 — BMFOR DEFINER IS INVALID
  Valid definers are A, R, S and T.
- CFOL041 — INVALID CHECK NUMBER INPUT
  The check symbol/check number must be numeric
- CFOL042 — DATA NOT FOUND ON REFUND RESEARCH DATABASE
  There is no TIN/MFT/Tax Period information associated with the Check Symbol/Check Number input.
- CFOL090--THE CYCLE TABLE CONTAINS NO DATA
  Please Contact the User Support Desk and ask That They Contact the BMFOL Programmers.
- CFOL091--THE CYCLE FIELD IS NULL
  Please contact the User Support Desk and Ask that They Contact the BMFOL Programmers.
- CFOL092--BOTH CYCLE TABLES RETURNED SQLCODE -904
  Please Contact the User Support Desk and ask that They Contact the BMFOL Programmers.
- CFOL093--THE MODULE YOU REQUESTED IS NOT ON MASTER FILE - CHECK INPUT
  There is no Retention Tax Module/Return Data for this BMFOR Request. Please check the Input and Re-enter if in Error.

2.3.59.8 (01-13-2012)
Table of Screen Exhibits

The following table identifies the exhibits that follow.

Input
1	Full Tax Module Data—EIN
2	Full Tax Module Data—SSN
3	Abbreviated Tax Module Data
4	Full Entity Data—EIN
5	Full Entity Data—SSN
6	Abbreviated Entity Data—EIN
7	Abbreviated Entity Data—SSN
8	Abbreviated Entity Data
9	Help Screens

Output
10	Summary
11	Last Period Satisfied
12–16	Entity
17–25	Tax Module
26–29	Adjustment
30	Audit History
31	FTD Entity
32	Status History
33	Vestigial Section
34–35	Exempt Organization
36	Standard Return
37–40	Form 941
41-42	Form 1120
43–47	Form 720/8743
48	Form 942
49–50	Form 1041
51	Form 1065
52	Form 1066
53	Form 8804
54-55	Form CT1
56-57	Form 940
58-60	Form 943
61-62	Form 1042
63-64	Form 944
65	Form 8752
66-67	Form 945
68	Form 8288
69-70	Form 990C
71-72	Form 990T
73	Form 1041 A
74	Form 5227
75	Form 3520A
76-77	Form 990PF
78-81	Form 8038
82	Form 8871
83	Form 8872
84	Form 4720
85-86	Form 709
87	Form 706
88-89	Form 2290
90	Form 11C
91	Form 730
92	Form 990
93	Form 3520
94	Form 5500
95-96	Form 5330
97	Form 706GS(T)
98	Form 706GS(D)
99	Form 8703
100	Form 8038B
101	Form 8038TC
102-105	CAWR
106	F941 Quarterly Information
107	F941 Lookback Information
1078	Retention Register Recovery
109	Error
110	Definer Code 'C' input format
111	Refund Research Information
112	Retention Registers lacking a Vestigial Entry
113	Deposit Schedules
114	Payment Summary

Exhibit 2.3.59-1
Command Code BMFOL/BMFOR Input Display

Full Tax Module Data—EIN

(includes adjustment, return, status, tax, CAWR)

Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" .

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL or BMFOR
1	06	Command Definer Code (required):
		A = adjustments (BMFOL/BMFOR)
		R = return (BMFOL/BMFOR)
		S = status history (BMFOL/BMFOR)
		T = tax module (BMFOL/BMFOR)
		U = cawr (BMFOL only)
		# = refund research screen(BMFOL only)
1	07–16	EIN (required): nn–nnnnnnn
1	17	Display Source Code (required)
1	18–19	MFT (required)
1	20–25	Tax Period (required)
1	26–28	Plan Number (required)

Exhibit 2.3.59-2
Command Code BMFOL/BMFOR Input Display

Full Tax Module Data—SSN

(includes adjustment, return, status, tax, CAWR)

Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" .

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		A = adjustments (BMFOL/BMFOR)
		R = return (BMFOL/BMFOR)
		S = status history (BMFOL/BMFOR)
		T = tax module (BMFOL/BMFOR)
		U = cawr (BMFOL only)
		# = refund research (BMFOL only)
1	07–17	SSN (required): nnn-nn-nnnn
1	18	Display Source Code (required):
		V = BMF valid SSN
		W = BMF in valid SSN
1	19–20	MFT (required)
1	21–26	Tax Period (required)
1	27–29	Plan Number (required)

Exhibit 2.3.59-3
Command Code BMFOL Input Display

Abbreviated Tax Module Data

(includes adjustment, return, status, tax, CAWR)

Use this format of the command code to obtain a display of tax module data for the same display file source and TIN as is currently on the screen. This command is used to change the definer, MFT, tax period and plan number. To view a different display file source or TIN, use the full format Exhibit 2.3.59-1.or Exhibit 2.3.59-2. Do not use this format for BMFOR requests.

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		A = adjustments
		R = return
		S = status history
		T = tax module
		U = cawr
		# = refund research
1	07–08	MFT (required)
1	09–14	Tax Period (required)
1	15–17	Plan Number (required)

Exhibit 2.3.59-4
Command Code BMFOL Input Display

Full Entity Data—EIN

(includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)

Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Entity requests are not available on BMFOR.

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		D = Deposit Schedule
		E = entity
		F = FTD entity
		I= summary
		L= last tax module satisfied
		N = tax modules lacking a vestigial cross reference
		O = exempt organization
		V = vestigial
		Z = audit history
1	07–16	EIN (required): nn–nnnnnnn

Exhibit 2.3.59-5
Command Code BMFOL Input Display

Full Entity Data—SSN

(includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization). Entity requests not available for BMFOR.

Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Not available on BMFOR.

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		D = Deposit Schedule
		E = entity
		F = FTD entity
		I = summary
		L = last tax module satisfied
		N = tax modules lacking a vestigial cross reference
		O = exempt organization
		V = vestigial
		Z = audit history
1	07–17	SSN (required): nnn–nn–nnnn
1	18	Display File Source Code (required):
		V = BMF valid SSN
		W = BMF valid SSN

Exhibit 2.3.59-6
Command Code BMFOL Input Display

Abbreviated Entity Data—EIN

(includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)

Use this format to obtain a display of follow-up BMF EIN entity data. This is used to change the definer or EIN. To view a different display file source, use the full format Exhibit 2.3.59-4. or Exhibit 2.3.59-5

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		D = Deposit Schedule
		E = entity
		F = FTD entity
		I = summary
		L = last tax module satisfied
		N = tax modules lacking a vestigial cross reference
		O = exempt organization
		V = vestigial
		Z = audit history
1	07–16	EIN (required): nn–nnnnnnn

Exhibit 2.3.59-7
Command Code BMFOL Input Display

Abbreviated Entity Data—SSN

(includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)

Use this format to obtain a display of follow-up SSN entity data. This is used to change the definer or SSN. To view a different display file source, use the full format Exhibit 2.3.59-4.or Exhibit 2.3.59-5

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		D = Deposit Schedule
		E = entity
		F = FTD entity
		I = summary
		L = last tax module satisfied
		N = tax modules lacking a vestigial cross reference
		O = exempt organization
		V = vestigial
		Z = audit history
1	07–17	SSN (required): nnn–nn–nnnn

Exhibit 2.3.59-8
Command Code BMFOL Input Display

Abbreviated Entity Data

(includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)

Use this format to obtain a display of follow-up entity data. This is used to change the definer . To view a different display file source or TIN, use the full format (Exhibit 2.3.59–4 or 2.3.59–5).

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required):
		D = Deposit Schedule
		E = entity
		F = FTD entity
		I = summary
		L = last tax module satisfied
		N = tax modules lacking a vestigial cross reference
		O = exempt organization
		V = vestigial
		Z = audit history

Exhibit 2.3.59-9
Command Code BMFOL Input Display

Help Screens

Use this format to obtain a display of help screens.

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (required): BMFOL
1	06	Command Definer Code (required): H

Exhibit 2.3.59-10
Command Code BMFOL Summary Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code : BMFOL
1	06	Command Definer Code
1	07–18	TIN, Display File Source Code
1	61–64	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	Offer In Compromise Indicator: OIC
3	13–18	Entity Update Cycle
3	30–79	Account Freezes:
		CSED:A–
		DMF:V–
		BAD REF:–U
		BANKR:–V
		LEGAL:–W
3	76-80	≡ ≡ ≡ ≡ ≡
4	01–08	Merge in Process Indicator
4	19–20	Large Corporation Indicator
4	32–63	Account Information
		PMF
		EMIS
		REPEATER
		TDA–TDI CLOSD
4	71	Employment Code
4	80	Magnetic Tape Code
8	01	Retention Register Code
		R = Retention Register (VSAM)
		O = Retention Register (optical storage)
		blank = not a Retention Register
8	02–03	MFT
8	05–10	Tax Period
8	12–14	Plan Number
8	16–35	Master File Assessed Module Balance
	37	Return Posted Indicator
		N = Return not posted (No TC150)
		Y = Return posted (TC 150 posted)
		U = Unable to determine if TC150 exists because module resides on optical
8	38-40	SFR literal
		SFR = Substitute for Return
8	41–42	Master File Status Code
8	44–92	Master File Action Cycle
8	44–51	IDRS Extraction Indicator
		0 = Not under IDRS control
		1 = Extracted for IDRS by selection criteria (normal extraction)
		2 = Extracted by entity or tax module TC 902
		3= TC 902 through an IDRS terminal
		4 = Tax Module requested by not available
		5 = TC 902 through IDRS automatic generation
		6 = TC902 for recovery
8	53–61	Freeze Codes
8	63–80	Tax Module Codes
		C1, C2, ..., C8 (CAF)
		LIEN
		AIMnn (nn = AIMS service center)
		MIL$
20	25-45	Total Assessed Balance (calculated total of the Assessed Module Balance for all tax modules for account)
21	80	Retention Register Indicator
22	36	Prior Audit History Indicator
22	80	Last Period Satisfied Indicator
23	36	Exempt Organization Indicator
23	80	Federal Tax Deposit Indicator
23(alt)	07–73	Summary Screen Message
		REQUESTED MODULE DOES NOT EXIST ON MASTERFILE or
		REQUESTED MODULE IN MERGE—TEMPORARILY UNAVAILABLE
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-11
Command Code BMFOL Last Period Satisfied Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL
1	06	Command Definer Code: L
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
5	02–03	MFT
5	06–11	Tax Period
5	14–16	Plan Number
5	20–22	Transaction Code
5	25–45	Return Liability
5	56–58	Return Condition Codes
5	70–71	TC 59X Condition Codes
19	34	Selection Code
19	53–56	Secondary Codes

Exhibit 2.3.59-12
Command Code BMFOL Entity Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL
1	06	Command Definer Code: E
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	71	Entity 48 Indicator
		0 = Indicator off
		1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3	76–80	Offer in Compromise Indicator: OIC
4	11–69	Account Freezes:
		CSED:A–
		DMF:V–
		BAD REF:–U
		BANKR:–V
		LEGAL:–W
		TC740:S–
4	11-69	≡ ≡ ≡ ≡ ≡
4	71-75	TC916
5	01–35	Various Conditions:
		PMF
		SHELTER
		FTD ALERT SUP
		EMIS
		AIMS
5	45–50	Establishment Date
		Year and month that the entity was established on the master file
5	56-57	Fiscal Year Month
5	71-80	Business Closed Date
6	06–07	Bankruptcy Litigation Location Code
6	10–12	Currently Not Collected Literal
6	15–22	F637 Literal
6	24–26	CEP Literal
6	34–39	NAICS Code
6	48–51	Geographic Code
6	71-80	Wages Last Paid Date
7	12–21	Parent EIN
7	37–40	Enrollment Code
7	54–57	Electronic Deposit Year
7	77–80	Historic Electronic Deposit Year
8	15–25	Tin of Principal Officer, Owner of Trust
8	39	Disaster Indicator
8	49–50	CP07X Indicator
8	60–61	Business Operating Division Code
8	78–80	Business Operating Division Client Code
9	13–16	Primary Location Code:
	13–14	Universal Location Code (ULC)
	15–16	Area Office Code (AO)
9	31–32	Collection Location Code (CLC)
9	40–41	Small Business Area Office (SB AO)
9	57–64	Petition Date
9	71–72	Prior Fiscal Year Month
10	10-21	XREF SSN
10	38–46	Earliest MFT and Tax Period for TEFRA
		MFT in the TEFRA election data used to identify a specific tax form
10	57–58	148 Hold
		00 = no freeze
		01 = unreversed TC 148 posted
		02 = non-filer
		03–99 = Non-compliance code of latest unreversed TC 148 posted to the Entity
10	71-80	AC 630 date
11	16–23	Railroad Retirement Board Number
		An 8 digit field in the entity showing the railroad retirement board number
11	39	F941 TDA/TDI Indicator
11	47	Electronic Return Originator Indicator
		0 = Insignificant
		1 = ERO
11	50–71	1120F Connected Income Indicator
11	80	Last Return Amount Code
		Last return amount code as input on a TC136 posting to the entity
		1 = last return amount exceeds $25,000
		2 = last return amount is $5,000 to $24,999
		3 = last return amount is under $5,000
12	13–19	Business Operating Date
12	31–37	Wages Paid Date
12	47	FMS Levy Switch
		0 = Insignificant
		1 = Significant
12	67	Manual BOD Indicator
12	79	NY/Pentagon Terrorist Indicator
		0 = Not significant
		1 = FEMA identified affected taxpayers — penalty & interest relief
		2 = IRS identified affected taxpayers — penalty relief only
		4 = Self-Identified affected taxpayers — penalty & interest relief
13	18-19	TDI/TDA repeater
13	27	Employment Code
		C = Church Electing Non-FICA
		F = Federal Employer
		G = State or Local Government
		I = Indian Tribal Government
		M = Maritime
		N = Non-Profit
		S = Foreign Subsidiary
		T = SSA
		W = Exempt Organizations
13	39	TETR Indicator
13	56-57	KATRINA Indicator
13	77	F944 BYPASS Indicator
		0 = not significant
		1 = turned on when TC01X is set to 1
14	26-31	F1065 Partner Tax Period
14	47	TETR 424 Indicator
		0 = insignificant
		1 = significant
14	60	Lien Indicator
		0 = insignificant
		1 = Entity has a tax module account with a significant lien indicator.
		3 = Entity has tax module with significant lien indicator plus TC001 or TC006 in the Entity.
14	72	LLC indicator
15	71–78	RAF EFTPS Indicators:
15	23	Form 940 EFTPS Indicator
15	32	Form 941 EFTPS Indicator
15	41	Form 943 EFTPS Indicator
15	50	Form 944 EFTPS Indicator
15	59	Form 945 EFTPS Indicator
15	69	Form CT-1 EFTPS Indicator
15	78	Form 720 EFTPS Indicator
16	24	Form 1042 EFTPS Indicator
16	38	Form Corp. EFTPS Indicator
17	23	Form 940 RAF Filing Indicator
17	31	Form 941 RAF Filing Indicator
17	39	Form 943 RAF Filing Indicator
17	47	Form 944 RAF Filing Indicator
17	55	Form 945 RAF Filing Indicator
17	64	Form CT-1 RAF Filing Indicator
17	73	Form 1042 RAF Filing Indicator
19-22	03–80	Filing Requirements: Form Number & Value
23	03–26	Filing Requirements: Form Number & Value
		See Document 6209 for values and meanings

Exhibit 2.3.59-13
Command Code BMFOL Entity Display - Address Information

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: 0
1	07–16	EIN
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	71	Entity 48 Indicator
		0 = Indicator off
		1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
5	20	F944 Cache year 2006
5	25	F944 Cache year 2007
5	30	F944 Cache year 2008
5	35	F944 Cache year 2009
5	45	F944 Cache year 2011
5	50	F944 Cache year 2012
5	55	F944 Cache year 2013
5	60	F944 Cache year 2014
5	65	F944 Cache year 2015
6	25-59	Cobra Assistance Ind
7	24	Latest F990T EO Org Code
7	40	UAA Ind
7	55	UD Ind
9	32–66	Primary Name Line
10	32–66	Continuation of Primary Name Line
11	32–66	Sort Name
12	32–66	In Care Of Name
13	32–66	Street Address
14	32–66	Location Street Address
15	32–66	Location City State Zip
16	32–66	Foreign Mailing Address
17	09–30	City
17	40–41	State
17	54–67	Zip Code
18	24-25	Foreign Country Code
19	17-22	Address Change Cycle
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-14
Command Code BMFOL Entity Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: E
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	71	Entity 48 Indicator
		0 = Indicator off
		1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3	76–80	Offer in Compromise Indicator: OIC

		TRANSACTION LINES

5	01–03	Transaction Code 000
5	06–15	Transaction Date
5	17–22	Transaction Cycle
		A 6 digit field in the posted transaction portion of the entity showing the posting cycle of the transaction
5	25–41	Transaction DLN
5	48–49	Universal Location Code (ULC)
5	59–64	NAICS Code
5	69-80	Telephone #
6	01–03	Transaction Code 001
6	06–15	Transaction Date
6	17–22	Transaction Cycle
6	25–41	Transaction DLN
6	54–64	Cross-Reference TIN
6	65	Cross-Reference TIN Type
7	01–03	Transaction Code 002
7	06–15	Transaction Date
7	17–22	Transaction Cycle
7	25–41	Transaction DLN
7	59–60	No Merge Code
8	01–03	Transaction Code 003
8	06–15	Transaction Date
8	17–22	Transaction Cycle
8	25–41	Transaction DLN
8	54–55	No Merge Code
8	74	Notice Suppression Indicator
9	01–03	Transaction Code 005
9	06–15	Transaction Date
9	17–22	Transaction Cycle
9	25–41	Transaction DLN
9	54–64	Cross Reference TIN
9	65	Cross Reference TIN Type
9	67–80	Merge Type Indicator
		COMPLETE MERGE or
		PARTIAL MERGE or
		Blanks
10	13–14	From Account Universal Location Code (ULC)
10	22–24	From Account Transaction Code
10	35–40	From Account Cycle Posted
10	46–80	From Account Name Line
11	01–03	Transaction Code 006
11	06–15	Transaction Date
11	17–22	Transaction Cycle
11	25–41	Transaction DLN
11	54–55	No Merge Code; TC006 only; values 1–10 are tax module no-merge reason codes; values 22–33 are entity no-merge reason codes
		01 =400
		02 =VEST
		03 =DUP
		04 =930
		05 =940
		06 =520
		07 =RPS
		08 =CAF
		09 =CONS
		10 =TDA
		22 =EO SUBSECT
		23 =EO STATUS
		24 =EO GROUP EX
		25 =EO AFFILIAT
		27 =EO FOREIGN
		28 =POT DANG T/P
		30 =N/C MISM
		31 =INACTIVE
		32 =91X
		33 =F/R MISM
11	68–78	Cross Reference TIN
11	79	Cross Reference TIN Type

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

12	01-03	Transaction Code 013
12	06-15	Transaction Date
12	17-22	Transaction Cycle
12	25-41	Transaction DLN
12	48-49	Universal Location Code (ULC)
12	59	Form 944 Indicator
12	76-79	Prior Name Control
13	18-52	Prior Name Line
14	01–03	Transaction Code 014
14	06–15	Transaction Date
14	17–22	Transaction Cycle
14	25–41	Transaction DLN
14	55–56	Closing Code
14	68–78	Cross Reference TIN
14	79	Cross Reference TIN Type
15	10	Form 944 Indicator
16	01–03	Transaction Code 015
16	06–15	Transaction Date
16	17–22	Transaction Cycle
16	25–41	Transaction DLN
16	65	Transfer Source Code
17	01–03	Transaction Code 016
17	06–15	Transaction Date
17	17–22	Transaction Cycle
17	25–41	Transaction DLN
17	48–49	Universal Location Code (ULC)
17	55–56	Fiscal Year Month
17	62–64	Definer Codes
17	73–78	NAICS Code
18	10	Form 944 Indicator
19	01–03	Transaction Code 023
19	06–15	Transaction Date
19	17–22	Transaction Cycle
19	25–41	Transaction DLN
20	59–62	Effective Year
20	01–03	Transaction Code 026
20	06–15	Transaction Date
20	17–22	Transaction Cycle
20	25–41	Transaction DLN
20	54–64	Cross Reference TIN
20	65	Cross Reference TIN Type
20	80	Notice Suppression Indicator
21	01–03	Transaction Code 030
21	06–15	Transaction Date
21	17–22	Transaction Cycle
21	25–41	Transaction DLN
21	65	Transfer Source Code
22	01–03	Transaction Code 053
22	06–15	Transaction Date
22	17–22	Transaction Cycle
22	25–41	Transaction DLN
22	55–56	Prior Fiscal Year Month
22	63-68	Paragraph Selection Code (PSC)

Exhibit 2.3.59-15
Command Code BMFOL Entity Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: E
1	07–18	TIN, Display File Source Code, Page No
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	71	Entity 48 Indicator
		0 = Indicator off
		1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3	76–80	Offer in Compromise Indicator: OIC
5	01–03	Transaction Code 054
5	06–15	Transaction Date
5	17–22	Transaction Cycle
5	25–41	Transaction DLN
5	52-57	Paragraph Code
5	67–76	Effective Date
6	01–03	Transaction Code 055
6	06–15	Transaction Date
6	17–22	Transaction Cycle
6	25–41	Transaction DLN
6	48-57	Effective Date
6	74–79	Prior Fiscal Year Month
6	78	Paragraph Selection Code (PSC)
7	01–03	Transaction Code 060
7	06–15	Transaction Date
7	17–22	Transaction Cycle
7	25–41	Transaction DLN
7	48–57	Effective Date
7	63–64	Fiscal Year Month
7	71–72	Small Foreign Sales Corporation Indicator
7	79–80	Foreign Country Code

8	01–03	Transaction Code 064
8	06–15	Transaction Date
8	17–22	Transaction Cycle
8	25–41	Transaction DLN
8	48–49	Fiscal Year Month
8	67–72	Paragraph Codes
9	01–03	Transaction Code 074
9	06–15	Transaction Date
9	17–22	Transaction Cycle
9	25–41	Transaction DLN
9	52–57	Paragraph Code
9	67–76	Effective Date
10	01-03	Transaction Code 076
10	06-15	Transaction Date
10	17-22	Transaction Cycle
10	25-41	Transaction DLN
10	52-57	Paragraph Code
10	67-76	Effective Date
11	57	Type of Election
		1 = Initial Classification
		2 = Change of Current Classification
11	67	Form of Entity
		1 = Domestic Corporation
		2 = Domestic Partnership
		3 = Disregarded Entity
		4 = Foreign Corporation
		5 = Foreign Entity Connected Income
		6 = Foreign Partnership
12	01–03	Transaction Code 078
12	06–15	Transaction Date
12	17–22	Transaction Cycle
12	25–41	Transaction DLN
12	52–57	Paragraph Code
13	01–03	Transaction Code 082
13	06–15	Transaction Date
13	17–22	Transaction Cycle
13	25–41	Transaction DLN
13	52–57	Paragraph Code
13	67–76	Effective Date
14	01–03	Transaction Code 090
14	06–15	Transaction Date
14	17–22	Transaction Cycle
14	25–41	Transaction DLN
14	52-57	Paragraph Codes
14	67–76	Effective Date
15	64–65	Fiscal Year Month
16	01-03	Transaction Code 098
16	06-15	Transaction Date
16	17-22	Transaction Cycle
16	25-41	Transaction DLN
16	59	Third Party Relationship Checkbox
		C = 3rd party relationship has changed
16	69-80	3rd party TIN
17	01–03	Transaction Code 100
17	06–15	Transaction Date
17	17–22	Transaction Cycle
17	25–41	Transaction DLN
17	52–57	Paragraph Code
17	67–76	Effective Date
18	01–03	Transaction Code 130
18	06–15	Transaction Date
18	17–22	Transaction Cycle
18	25–41	Transaction DLN
18	60–61	Service Center
19	53–64	Cross Reference TIN and TIN Type
20	01–03	Transaction Code 148
20	06–15	Transaction Date
20	17–22	Transaction Cycle
20	25–41	Transaction DLN
20	62–63	Non-Compliance Code
		10–99 = non-filer argument (UTAAP)
21	01–03	Transaction Code 149
21	06–15	Transaction Date
21	17–22	Transaction Cycle
21	25–41	Transaction DLN
21	62–63	Non-Compliance Code
		10–99 = non-filer argument (UTAAP)
22	01–03	Transaction Code 150
22	06–15	Transaction Date
22	17–22	Transaction Cycle
22	25–41	Transaction DLN
22	48–49	Universal Location Code (ULC)
22	65–68	Prior Name Control
23	30–64	Primary Name Line
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

		FOOTER LINE

24	19–61	End of Screen Message
		NO TRANSACTIONS ARE POSTED TO THIS ENTITY or
		END OF ENTITY MODULE

Exhibit 2.3.59-16
Command Code BMFOL Entity Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: E
1	07–18	TIN, Display File Source Code, Page No
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	71	Entity 48 Indicator
		0 = Indicator off
		1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3	76–80	Offer in Compromise Indicator: OIC
5	01–03	Transaction Code 582
5	06–15	Transaction Date
5	17–22	Transaction Cycle
5	25–41	Transaction DLN
5	48–49	MFT
5	56–61	Tax Period
5	69–79	Parent TIN
5	80	Parent TIN TIN Type
6	49–51	Plan Number
7	01–03	Transaction Code 583
7	06–15	Transaction Date
7	17–22	Transaction Cycle
7	25–41	Transaction DLN
7	48–49	MFT
7	56–61	Tax Period
7	69–71	Plan Number

8	01–03	Transaction Code 910,918
8	06–15	Transaction Date
8	17–22	Transaction Cycle
8	25–41	Transaction DLN
8	53–60	Agent ID
9	01–03	Transaction Code 960
9	06–15	Transaction Date
9	17–22	Transaction Cycle
9	25–41	Transaction DLN
10	01–03	Transaction Code 971
10	06–15	Transaction Date
10	17–22	Transaction Cycle
10	25–41	Transaction DLN
10	56–58	Action Code
		100–199 = UTAAP filer cases
		352–353 = Form 8872
10	69–72	FEMA Contract Number or Pol Number (AC 352/353 only)
11	9–10	Business Operating Division Code
		LM = Large and Mid-Size Business
		SB = Small Business/Self-Employed
		TE = Tax Exempt
		WI = Wage and Investment Income
11	27–29	Business Operating Division Client Code
11	60–80	Secondary Amount
		Action Code 310 = Aggregate FTD Amount
12	25-34	Miscellaneous Indicator or International Type Indicator
12	44-53	Secondary Date
		Action Code 86 = Disaster Ending Date
		Action Code 87 = Disaster Ending Date
		Action Code 310 = Beginning EFTPS Determination Year
		Action Code 360 = REIT Election Effective Date
		Action Code 362 = Ex. Eerr. Inc. Exc. Effective Date
		Action Code 363 = Section 943(e)(1) Effective Date
		Action Code 381 - 385 = Agent's Effective Date
12	66-77	Cross Reference TIN
13	01–03	Transaction Code 972
13	06–15	Transaction Date
13	17–22	Transaction Cycle
13	25–41	Transaction DLN
13	56–58	Action Code
		100–199 = UTAAP filer cases
		352–353 = Form 8872
13	69–72	FEMA Contract Number or Pol Number (AC 352/353 only)
14	31–40	Secondary Date
14	53–64	Cross Reference TIN
15	01–03	Transaction Code 998
15	06–15	Transaction Date
15	17–22	Transaction Cycle
15	25–41	Transaction DLN
15	58–67	Date Of Death
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

		FOOTER LINE

24	19–61	End of Screen Message
		NO TRANSACTIONS ARE POSTED TO THIS ENTITY or
		END OF ENTITY MODULE

Exhibit 2.3.59-17
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	RETENTION
3	11–45	FIRST NAME LINE("UNRECOVERABLE RETENTION REGISTER " for BMFOR)
3	47–73	FILING REQUIREMENTS (UP TO FOUR)—PLUS SIGN (+) IF MORE(blank for BMFOR)
3	76–80	OFFER IN COMPROMISE INDICATOR: OIC
4	05	CAF Indicator—A 1 digit field showing the Centralized Authorization File indicator for a tax module
		0 = no representative authorization on file
		1 = one appointee or representative receives notices or IRS correspondence
		2 two appointees or representatives receive notices or IRS correspondence
		3= one appointee or representative receives notices or IRS correspondence and one receives refunds
		4= Two appointees or representatives receive notices or IRS correspondence, and one representative receives refunds
		5= The taxpayer has not authorized an appointee or representative to receive notices/IRS correspondence or refunds
		7= one representative receives refunds
		8= blind trust—fiduciary receives everything; taxpayer receives nothing
4	15–16	AIMS Service Center
4	36–56	Master File Assessed Module Balance
4	63	Accounts Receivable Dollar Inventory Indicator
4	72–80	Tax Module Freezes
5	06–15	Assessed Statute Expiration Date
5	17–25	Tax Shelter Indicator
5	46–55	Interest-to Date
5	57–60	Enforcement Revenue Information System Indicator
5	62–80	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
6	14–15	Governing Service Center Code
6	18–25	"C" Corporation Indicator
6	46–55	2% Trigger Date
6	70–79	Failure to Pay Start Date
7	14–15	Historical Universal Location Code (ULC)
7	17–25	Minimum Delinquency Penalty
7	39–58	Interest Total
7	72–73	Failure to Pay Months
8	11–14	TDA COPYS Score
8	16–24	Foreign Activity Indicator
8	33–52	Interest Assessed
8	61–80	Failure to Pay Penalty Assessed
9	08–09	DAR Closing Code
9	12–22	Tolerance Indicator
9	31–51	Interest Paid
9	61–80	Failure to Pay Penalty Total
10	18–27	Latest Collection Statute Expiration Date
10	37–46	Refund Statute Expiration Date
10	59–68	Return Due Date
10	70–73	GATT Indicator
11	18–27	Earliest CSED Date
11	46–55	Imminent CSED Date
11	67–68	Form 2290 Indicator
12	17–26	Disaster Due Date
12	43	Agreement Indicator
12	56	FMS Levy Indicator
		1 = Module was selected at some time
		2 = Module is selected now
		4 = Manual block via TC971, AC 81
		8 = Generated block via TC971, AC 61 as result of a TC920 carrying a Status 22
12	62–65	CC76 Indicator
		A TC520 with CC 76 is posted
12	68–71	CC77 Indicator
		A TC520 with CC 77 is posted
13	24–25	Direct Deposit Code:
		blank = Not Present
		10 = Routing Transit Number and Depositor Account Number present with a significant refund.
		21 = Invalid Routing Transit Number because non-numeric or all zeroes.
		23 = Invalid Routing Transit Number because the first two digits are invalid.
		31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all zeroes.
		32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
		41 = Invalid period (prior year return).
		42 = CAF Return (Power of Attorney is present).
		44 = Initial filer (Less than 12 months/Initial Return Code is present or/and the "date of Incorporation" is 11 months or less).
		44 = Change of Address within the last 12 months.
		50 = Rejected by the bank.
13	47-56	Disaster Start Date
		TRANSACTION LINES

16	01–03	Transaction Code 150
16	06–13	23C Date
16	15–35	Settlement Amount
		If remittance amount/credit amount is present, TC610/806 will be generated; otherwise TC610 with zero amt will be generated
16	37–42	Transaction Cycle
		cycle in which the transaction posted
16	44–60	Transaction DLN
16	68–75	Transaction Date
		Date as input on a transaction posting to the tax module
17	1-3	SFR Indicator
		SFR = Substitute for Return
17	15–35	Remittance Amount
17	62-64	Abstract Number
18	01–03	Transaction Code 160, 161, 162, 166,167,170, 171, 176, 177, 180, 181, 234, 235, 270, 271, 272, 310, 321, 350, 351
18	04	Reversal Digit
18	06–13	Transaction Date
18	15–35	Transaction Amount
18	37–42	Transaction Cycle
18	44–60	Transaction DLN
18	72–74	Reason Code
18	80	Reasonable Cause Assistant
19	67-74	CSED Date
20	01–03	Transaction Code 186
20	04	Reversal Digit
20	06–13	Transaction Date
20	15–35	Transaction Amount
20	37–42	Transaction Cycle
20	44–60	Transaction DLN
20	77–78	FTD Penalty Code
		1–3, 11, 41–44 = significant
21	67-74	CSED Date
22	01–03	Transaction Code 240, 241, 246, 247
22	04	Reversal Digit
22	06–13	Transaction Date
22	15–35	Transaction Amount
22	37–42	Transaction Cycle
22	44–60	Transaction DLN
22	69–71	Reason Code
22	78–80	Reference Number
23	67-74	CSED Date
23	80	PMF Delinquent Return Code

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-18
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record from Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (Up to Four—Plus Sip (+) if More (blank for BMFOR)
3	76–80	Offer in Compromise Indicator: OIC

		TRANSACTION LINES

5	01–03	Transaction Code 290, 299, 300–309
5	04	Reversal Digit
5	06–13	23C Date
5	15–35	Transaction Amount
5	37–42	Transaction Cycle
5	44–60	Transaction DLN
5	62–77	Use Definer CD 'A' Message
6	01–03	Transaction Code 340
6	04	Reversal Digit
6	06–13	23C Date
6	15–35	Transaction Amount
6	37–42	Transaction Cycle
6	44–60	Transaction DLN
6	72–79	Interest-to Date
7	23–30	2% Interest Trigger Date
7	38-45	CSED Date
7	60–80	Interest Computation Amount
8	01–03	Transaction Code 370
8	04	Reversal Indicator
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
9-12	04–06	Abstract Number
9-12	08–26	Abstract Amount
9-12	31–33	Abstract Number
9-12	35–53	Abstract Amount
9-12	58–60	Abstract Number
9-12	62–80	Abstract Amount
13	04-06	Abstract Number
13	08-26	Abstract Amount
14	01–03	Transaction Code 420
14	04	Reversal Indicator
14	06–13	Transaction Date
14	15–35	Transaction Amount
14	37–42	Transaction Cycle
14	44–60	Transaction DLN
14	66–68	Primary Business Code
14	75–78	Secondary Business Code
15	60–63	Employee Group Code
15	75–76	Source Code
16	01–03	Transaction Code 421
16	04	Reversal Indicator
16	06–13	Transaction Date
16	15–35	Transaction Amount
16	37–42	Transaction Cycle
16	44–60	Transaction DLN
16	74–75	Disposal Code
17	01–03	Transaction Code 422
17	04	Reversal Indicator
17	06–13	Transaction Date
17	15–35	Transaction Amount
17	37–42	Transaction Cycle
17	44–60	Transaction DLN
17	64–78	Assessment
18	01–03	Transaction Code 424
18	04	Reversal Indicator
18	06–13	Transaction Date
18	15–35	Transaction Amount
18	37–42	Transaction Cycle
18	44–60	Transaction DLN
18	66–68	Primary Business Code
18	74–78	Secondary Business Code
19	09–12	Special Project Code
19	26	Return Request Indicator
19	36–38	Partnership Primary Business Code
19	44–55	TIN and Display File Source Code
19	61–64	Employee Group Code
19	76–77	Source Code
20	26-29	TEGE Special Definer Code
20	47-49	Push Code
20	60–61	MFT
20	66–71	Tax Period
20	78–80	Plan Number
21	01–03	Transaction Code 427
21	04	Reversal Indicator
21	06–13	Transaction Date
21	15–35	Transaction Amount
21	37–42	Transaction Cycle
21	44–60	Transaction DLN
21	69–72	Exempt Organization Post of Duty
21	80	SERFE Condition Code
22	01–03	Transaction Code 430
22	04	Reversal Indicator
22	06–13	Transaction Date
22	15–35	Transaction Amount
22	37–42	Transaction Cycle
22	44–60	Transaction DLN
22	62–66	Number of Installments
23	18–38	Estimated Tax Liability
23	59–79	Overpayment Credit Elect

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next page Number

Exhibit 2.3.59-19
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record from Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" will appear for BMFOR requests)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) If More (blank for BMFOR)
3	76–80	Offer in Compromise Indicator: OIC

		TRANSACTION LINES
5	01-03	Transaction Code 446
5	04	Reversal Indicator
5	06-13	Transaction Date
5	15-35	Transaction Amount
5	37-42	Transaction Cycle
5	44-60	Transaction DLN
5	72	Source Code
		M = Merge
		R = Retention
6	01–03	Transaction Code 459
6	04	Reversal Indicator
6	06–13	Transaction Date
6	15–35	Transaction Amount
6	37–42	Transaction Cycle
6	44–60	Transaction DLN
7	60–80	Liability from Previous Period
8	01–03	Transaction Code 460
8	04	Reversal Indicator
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
8	70–77	Extension Date
9	53	Group Code
10	01-03	Transaction Code 468
10	04	Reversal Indicator
10	06-13	Transaction Date
10	15-35	Transaction Amount
10	37-42	Transaction Cycle
10	44-60	Transaction DLN
10	75-76	Closing Code
11	73-80	Payment Extension Date
12	01–03	Transaction Code 470, 473, 522, 590W/ closing code not =14, 591–599
12	04	Reversal Indicator
12	06–13	Transaction Date
12	15–35	Transaction Amount
12	37–42	Transaction Cycle
12	44–60	Transaction DLN
12	75–76	Closing Code
13	01–03	Transaction Code 474
13	04	Reversal Indicator
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37–42	Transaction Cycle
13	44–60	Transaction DLN
13	79–80	Number of Cycles
14	01–03	Transaction Code 480
14	04	Reversal Indicator
14	06–13	Transaction Date
14	15–35	Transaction Amount
14	37–42	Transaction Cycle
14	44–60	Transaction DLN
14	65–66	Service Center Code
14	79-80	OIC Jurisdiction Code
15	01–03	Transaction Code 494, 495
15	04	Reversal Indicator
15	06–13	Transaction Date
15	15–35	Transaction Amount
15	37–42	Transaction Cycle
15	44–60	Transaction DLN
15	73–74	Organization Source
16	01–03	Transaction Code 520
16	04	Reversal Indicator
16	06–13	Transaction Date
16	15–35	Transaction Amount
16	37–42	Transaction Cycle
16	44–60	Transaction DLN
16	65–66	Closing Code
16	78–80	Appellate Code or Bankruptcy or Collection Due Process Indicators
		001 = appeal or lien or levy
		002 = Appeal to Tax Court of lien or levy
17	01–03	Transaction Code 521
17	04	Reversal Indicator
17	06–13	Transaction Date
17	15–35	Transaction Amount
17	37–42	Transaction Cycle
17	44–60	Transaction DLN
17	65–66	Closing Code
17	78-80	Bankruptcy Indicators
	78	Bankruptcy Proceed Indicator
	79	Bankruptcy Claim Indicator
	80	Bankruptcy Install Indicator
18	6–13	Stat Indicator Literal
19	01–03	Transaction Code 530
19	04	Reversal Indicator
19	06–13	Transaction Date
19	15–35	Transaction Amount
19	37–42	Transaction Cycle
19	44–60	Transaction DLN
19	65–66	Closing Code
19	72	Responsibility Unit Code
20	74–79	CP 295 Cycle
21	01-03	Transaction Code 538
21	04	Reversal Indicator
21	06-13	Transaction Date
21	15-35	Transaction Amount
21	37-42	Transaction Cycle
21	44-60	Transaction DLN
21	69-80	Cross Reference SSN
22	01–03	Transaction Code 550
22	04	Reversal Indicator
22	06–13	Transaction Date
22	15–35	Transaction Amount
22	37–42	Transaction Cycle
22	44–60	Transaction DLN
22	73–80	Extended Collection Statute Expiration Date
23	68–69	Definer Code

		0 = lien filed
		1 = 2032A election (form 706)2032A heir indicator (forms 1120, 1120S, 1041, 1065) XREF SSN input (form 720, abstract 52)
		2 = special lien
		4 = bond (form 706)
		8 = Collateral
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-20
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record from Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC
		TRANSACTION LINES
5	01–03	Transaction Code 560
5	04	Reversal Indicator
5	06–13	Transaction Date
5	15–35	Transaction Amount
5	37–42	Transaction Cycle
5	44–60	Transaction DLN
5	71–78	New Assessment Statute Expiration Date
6	01–03	Transaction Code 564
6	04	Reversal Indicator
6	06–13	Transaction Date
6	15–35	Transaction Amount
6	37–42	Transaction Cycle
6	44–60	Transaction DLN
6	71–78	New Assessment Statute Expiration Date
7	63–77	Assessment
8	01–03	Transaction Code 582
8	04	Reversal Indicator
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
8	76	Refile Validation Code
9	01–03	Transaction Code 583
9	04	Reversal Indicator
9	06–13	Transaction Date
9	15–35	Transaction Amount
9	37–42	Transaction Cycle
9	44–60	Transaction DLN
9	76	Refile Validation Code
10	19	Lien Definer Code
		0 = default
		1 = Lien Release
		2 = Withdrawal for administrative error including violation of the bankruptcy automatic stay.
		3 = Withdrawal due to collection due process appeal rights
		4 = Reversal
11	01–03	Transaction Code 586
11	04	Reversal Indicator
11	06–13	Transaction Date
11	15–35	Transaction Amount
11	37–42	Transaction Cycle
11	44–60	Transaction DLN
12	11–22	Cross-Reference TIN and TIN Type
12	24–25	Cross-Reference MFT
12	27–32	Cross-Reference Tax Period
12	52–54	Cross-Reference Plan Number
12	73	Excess Collection Indicator
13	01–03	Transaction Code 590
13	04	Reversal Indicator
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37-42	Transaction Cycle
13	44–60	Transaction DLN
13	65–66	Closing Code: 14
14	18-29	Parent EIN and Display File Source
14	62–67	NAICS Code
15	01–03	Transaction Code 620
15	04	Reversal Indicator
15	06–13	Transaction Date
15	15–35	Transaction Amount
15	37–42	Transaction Cycle
15	44–60	Transaction DLN
15	69	Extension Code
15	80	Electronic Payment Indicator
16	27–44	EFT Trace Number
16	60–80	Tentative Liability
17	16-17	Return Code
17	32	EO Group Code
17	48	Notice Code
		blank = no condition
		1 = Approved
		2 = Disapproved: late extension filer
		3 = Approved
		4 = Disapproved: missing signature
		5 = Disapproved: insufficient reason given
		6 = Disapproved: late extension filer
		7 = Disapproved: misc. other reasons
17	61-80	CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3
18	01–03	Transaction Code 630, 636, 637
18	04	Reversal Indicator
18	06–13	Transaction Date
18	15–35	Transaction Amount
18	37–42	Transaction Cycle
18	44–60	Transaction DLN
18	65–66	ID Number
19	66–80	Memo Amount
20	01–03	Transaction Code 610, 612, 640, 642, 650, 652, 660, 662, 670, 672, 680, 682, 690, 692, 694, 695 with Doc Code 34
20	04	Reversal Indicator
20	06–13	Transaction Date
20	15–35	Transaction Amount
20	37–42	Transaction Cycle
21	44–60	Transaction DLN
21	09–20	Cross-Reference TIN and Display File Source Code
21	22–23	Cross-Reference MFT
21	25–30	Cross-Reference Tax Period
21	64	Electronic Payment Indicator
21	79–80	Designated Payment Indicator
22	13-15	Cross-Reference Plan Number
22	29-30	IPD Reason Code
		1 = Bank stamped FTD coupon with late date
		2 = Bank stamped FTD coupon ‘other’
		3 = EFTPS late date
		4 = EFTPS erroneous processing
		5 = EFTPS ‘other’
		6 = ETA late date
		7 = ETA erroneous processing
		8 = ETA ‘other’
22	44-53	Intended Payment Date
22	61-80	CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-21
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record from Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC
		TRANSACTION LINES
5	01–03	Transaction Code 610, 611, 612, 640, 641, 642, 650, 651, 652, 660, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695 other than Doc Code 34
5	04	Reversal Indicator
5	06–13	Transaction Date
5	15–35	Transaction Amount
5	37–42	Transaction Cycle
5	44–60	Transaction DLN
5	68–69	Cross-Reference MFT
5	71–76	Cross-Reference Tax Period
6	19	Electronic Payment Indicator
6	34–52	Treasury of the U. S. Location Number
6	58–59	Filing Location Code
6	61–65	Multiple/Split Remittance Indicator
		MULTI or
		SPLIT or
		Blanks
6	79–80	Designated Payment Indicator
7	13-15	Cross-Reference Plan Number
7	29-30	IPD Reason Code
		1 =Bank stamped FTD coupon with late date
		2 =Bank stamped FTD coupon ‘other’
		3 =EFTPS late date
		4 =EFTPS erroneous processing
		5 = EFTPS ‘other’
		6 =ETA late date
		7 =ETA erroneous processing
		8 =ETA ‘other’
7	44-53	Intended Payment Date
7	61-80	CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3
		TRANSACTION LINES

8	01–03	Transaction Code 700
8	04	Reversal Code
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
8	68–69	Designated Payment Indicator
8	71–80	Error Refund Balance Indicator

9	01–03	Transaction Code 706, 736, 756, 856
9	04	Reversal Code
9	06–13	Transaction Date
9	15–35	Transaction Amount
9	37–42	Transaction Cycle
9	44–60	Transaction DLN
9	65–66	Cross-Reference MFT
9	68–73	Cross-Reference Tax Period
9	79–80	Cross-Reference Service Center Code
10	76–78	Cross-Reference Plan Number
11	01–03	Transaction Code 716
11	04	Reversal Code
11	06–13	Transaction Date
11	15–35	Transaction Amount
11	37–42	Transaction Cycle
11	44–60	Transaction DLN
12	13-28	Credit Elect Amount
12	71–80	Credit Elect Available Date
13	01–03	Transaction Code 740
13	04	Reversal Code
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37–42	Transaction Cycle
13	44–60	Transaction DLN
14	7-21	Interest
14	50–51	Refund Disbursement Center
14	64–71	Check Number
14	73–79	IRS Error Indicator
15	18-31	Refund Schedule Number
15	70-79	FMS Cancellation Date
16	01–03	Transaction Code 742
16	04	Reversal Code
16	06–13	Transaction Date
16	15–35	Transaction Amount
16	37–42	Transaction Cycle
16	44–60	Transaction DLN
16	65–80	Interest
17	01–03	Transaction Code 766, 767
17	04	Reversal Digit
17	06–13	23C Date
17	15–35	Transaction Amount
17	37–42	Transaction Cycle
17	44–60	Transaction DLN
17	71–80	Offset Trace Number
18	40-49	Cobra/Tax Holiday Rev Eff Date
18	71-73	Reference Number
19	01–03	Transaction Code 770, 772
19	04	Reversal Code
19	06–13	Transaction Date
19	15–35	Transaction Amount
19	37–42	Transaction Cycle
19	44–60	Transaction DLN
19	72–79	Interest to Date
20	01–03	Transaction Code 776
20	04	Reversal Code
20	06–13	Transaction Date
20	15–35	Transaction Amount
20	37–42	Transaction Cycle
20	44–60	Transaction DLN
20	74–75	Report Code
21	51-52	Credit Interest Type
21	71-80	180-Day Interest to Date
22	01–03	Transaction Code 796
22	04	Reversal Code
22	06–13	Transaction Date
22	15–35	Transaction Amount
22	37–42	Transaction Cycle
22	44–60	Transaction DLN
23	8-18	IMF SSN
23	19	Validity Digit
23	21–22	MFT
23	24–29	Tax Period
23	76–78	Cross-Reference Plan Number
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-22
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC

		TRANSACTION LINES
5	01–03	Transaction Code 826
5	04	Reversal Code
5	06–13	Transaction Date
5	15–35	Transaction Amount
5	37–42	Transaction Cycle
5	44–60	Transaction DLN
5	65–66	Cross-Reference MFT
5	68–73	Cross-Reference Tax Period
5	78–79	Cross-Reference Service Center Code
6	49–51	Cross-Reference Plan Number
6	63–70	Interest-to Date
7	01–03	Transaction Code 840, 846
7	04	Reversal Code
7	06–13	Transaction Date
7	15–35	Transaction Amount
7	37–42	Transaction Cycle
7	44–60	Transaction DLN
8	13–28	Credit Interest
8	43-52	Employee Number
8	60–61	FMS Bypass Indicator
8	74–75	Refund Universal Location Code (ULC)
9	18-31	Refund Schedule Number
9	37	Refund Correction Indicator
		1 = Refund is a 'correction'
9	51-55	Orig SEID
9	76-80	Approving Official SEID
10	01–03	Transaction Code 841
10	04	Reversal Code
10	06–13	Transaction Date
10	15–35	Transaction Amount
10	37–42	Transaction Cycle
10	44–60	Transaction DLN
10	66–80	Interest
11	18-31	Refund Schedule Number
11	41–48	Check Number
11	70-79	FMS Cancellation Date
12	22-23	Disbursing Center Code
		01 = (A) Austin
		02 = (B) Birmingham
		03 = (C) Chicago
		04 = (K) Kansas City
		05 = (P) Philadelphia
		06 = (S) San Francisco
		07 = (W) Washington
13	01–03	Transaction Code 842, 843
13	04	Reversal Code
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37–42	Transaction Cycle
13	44–60	Transaction DLN
13	66–80	Interest
14	01–03	Transaction Code 844
14	04	Reversal Code
14	06–13	Transaction Date
14	15–35	Transaction Amount
14	37–42	Transaction Cycle
14	44–60	Transaction DLN
14	66–80	Memo Amount
15	68–75	Demand Date
16	01-03	Transaction Code 846
16	04	Reversal Code
16	06-13	Transaction Date
16	15-35	Transaction Amount
16	37-42	Transaction Cycle
16	44-60	Transaction DLN
16	73	Manual Indicator
17	12-28	Credit Indicator
17	60-61	Bypass
17	75-76	Refund ULC
18	18-32	Refund Schedule #
18	65-66	CE to Refund Due to Top Indicator
19	01–03	Transaction Code 896, 897
19	04	Reversal Code
19	06–13	Transaction Date
19	15–35	Transaction Amount
19	37–42	Transaction Cycle
19	44–60	Transaction DLN
19	72–73	Agency Code
20	51–52	Subagency Code
20	66–68	County Code
21	01–03	Transaction Code 898, 899
21	04	Reversal Indicator
21	06–13	Transaction Date
21	15–35	Transaction Amount
21	37–42	Transaction Cycle
21	44–60	Transaction DLN
21	71–80	Offset Trace Number
22	32–52	Refund Offset Amount
22	64–65	Type Code
23	01–03	Transaction Code 914
23	04	Reversal Code
23	06–13	Transaction Date
23	15–35	Transaction Amount
23	37–42	Transaction Cycle
23	44–60	Transaction DLN
23	71–80	Agent ID
23	44–60	Transaction DLN
23	73–80	Routing Code

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-23
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC

		TRANSACTION LINES
5	01–03	Transaction Code 925
5	04	Reversal Code
5	06–13	Transaction Date
5	15–35	Transaction Amount
5	37–42	Transaction Cycle
5	44–60	Transaction DLN
6	15-54	Process Codes
8	01–03	Transaction Code 930
8	04	Reversal Code
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
8	73–80	Routing Code
9	01–03	Transaction Code 940
9	04	Reversal Code
9	06–13	Transaction Date
9	15–35	Transaction Amount
9	37–42	Transaction Cycle
10	01–03	Transaction Code 946
10	04	Reversal Code
10	06–13	Transaction Date
10	15–35	Transaction Amount
10	37–42	Transaction Cycle
10	44–60	Transaction DLN
11	13–27	Credit or Wages
12	01-03	Transaction Code 960
12	04	Reversal Indicator
12	06-13	Transaction Date
12	15-35	Transaction Amount
12	37-42	Transaction Cycle
12	44-60	Transaction DLN
12	69-70	CAF Service Center
13	01–03	Transaction Code 970
13	04	Reversal Code
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37–42	Transaction Cycle
13	44–60	Transaction DLN
14	9–10	Net Rate MFT
14	20–29	Net Rate Period
14	38–58	Net Rate Amount
14	67–76	Beginning Overlapping Period
15	67–76	Ending Overlapping Period
16	01–03	Transaction Code 970
16	04	Reversal Code
16	06–13	Transaction Date
16	15–35	Transaction Amount
16	37–42	Transaction Cycle
16	44–60	Transaction DLN
16	70 - 77	Form ID
		value = TETR
17	21-41	Verified TETR Amount
17	60-80	Return TETR Amount
18	21-41	F8913 TETR Amount
18	60-80	F8913 Credit Interest Amount
19	21-41	F8913 Total - Computer
19	60-80	Imputed TETR Amount
20	21-41	Imputed TETR Credit Interest
20	60	TETR Return Type
21	01–03	Transaction Code 971
21	04	Reversal Code
21	06–13	Transaction Date
21	15–35	Transaction Amount
21	37–42	Transaction Cycle
21	44–60	Transaction DLN
21	62-67	CP-236 literal (indicates that a CP 236 has been issued (Action Code = 329))
22	17-37	Secondary Transaction Amount
22	46-48	Cross-Reference Plan Number
		100-199 = UTAAP filer status
22	61–63	Action Code
22	77-78	FTD Alert Code
23	17–26	Secondary Transaction Date
23	34–45	Cross-Reference TIN and Display File Source Code
23	47–48	Cross-Reference MFT
23	50–55	Cross-Reference Tax Period
23	57-68	Miscellaneous field text
		If AC = 312, display "LIN LINK:"
		Otherwise display "Int Type Ind:"
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-24
Command Code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC

		TRANSACTION LINES
5	16-35	International Type Indicator or LIN Link or Miscellaneous Ind
6	01–03	Transaction Code 972
6	04	Reversal Code
6	06–13	Transaction Date
6	15–35	Transaction Amount
6	37–42	Transaction Cycle
6	44–60	Transaction DLN
6	72–74	Action Code
7	13-14	XREF-MFT
7	32-38	XREF-TAX-PERIOD
7	55-58	XREF-PLAN-NUM
7	70-79	XREF-TIN
8	01–03	Transaction Code 973. Doc CD 61 or Doc CD 62)
8	04	Reversal Code
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37-42	Transaction Cycle
8	44–60	Transaction DLN
8	70–79	Report Number
9	35–46	CUSIP Number
9	59–68	Issue Date
10	37–46	Maturity Date
10	60–80	Issue Price
11	13-15	ISSC Code

11	19	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
11	42–46	Designee Pin
11	61–72	Preparer Phone Number
12	15	Preparer Checkbox
12	32-40	Preparer PTIN
12	52-60	Preparer EIN
12	74-75	Foreign Codes
13	01–03	Transaction Code 973 (Doc CD 72)
13	04	Reversal Code
13	06–13	Transaction Date
13	15–35	Transaction Amount
13	37–42	Transaction Cycle
13	44–60	Transaction DLN
13	74	Penalty/Rebate Indicator
14	60–80	Issue Price
15	13-15	ISSC Code
15	19	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
15	42–46	Designee Pin
15	61–72	Preparer Phone Number
16	15	Preparer Checkbox
16	32-40	Preparer PTIN
16	52-60	Preparer EIN
16	74-75	Foreign Codes
17	01–03	Transaction Code 973 (Doc Cd 75)
17	04	Reversal Digit
17	06–13	Transaction Date
17	15–35	Transaction Amount
17	37–42	Transaction Cycle
17	44–60	Transaction DLN
18	21–41	Total Volume Cap
18	60–80	Unused Volume Cap
19	13-15	ISSC Code
19	31	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
19	49-53	Designee Pin
19	69-80	Preparer Phone Number
20	15	Preparer Checkbox
20	32-40	Preparer PTIN
20	52-60	Preparer EIN
20	74-75	Foreign Codes
21	01–03	Transaction Code 973 (DOC CD 74)
21	04	Reversal Code
21	06–13	Transaction Date
21	15–35	Transaction Amount
21	37–42	Transaction Cycle
21	44–60	Transaction DLN
21	70-79	Report Number
22	21	Final 8038T Filed Indicator
22	38–49	CUSIP Number
22	64–73	Issue Date
23	17–37	Rebate Amount
23	60–80	Penalty for Failure to Pay Penalty
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-25
Command code BMFOL Tax Module Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: T
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ("UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC

		TRANSACTION LINES
5	17–37	Penalty in Lieu of Rebate
5	60–80	Penalty for Failure to Pay Timely
6	13-15	ISSC Code
6	31	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	49-53	Designee Pin
6	69-80	Preparer Phone Number
7	15	Preparer Checkbox
7	32-40	Preparer PTIN
7	52-60	Preparer EIN
7	74-75	Foreign Codes
8	01–03	Transaction Code 976 (STANDARD)
8	04	Reversal Code
8	06–13	Transaction Date
8	15–35	Transaction Amount
8	37–42	Transaction Cycle
8	44–60	Transaction DLN
8	71–80	Condition Codes
9	14-16	ISSC Code
10	01–03	Transaction Code 976 (DOC CD 02, 05)
10	04	Reversal Code
10	06–13	Transaction Date
10	15–35	Transaction Amount
10	37–42	Transaction Cycle
10	44–60	Transaction DLN
10	71–80	Condition Codes
11	14-16	ISSC Code
11	60–80	Taxable Income
12	01–03	Transaction Code 976 (Doc Cd 01, 04, or 11)
12	04	Reversal Digit
12	06–13	Transaction Date
12	15–35	Transaction Amount
12	37–42	Transaction Cycle
12	44–60	Transaction DLN
12	71–80	Condition Codes
13	15–35	SSA Wages
13	60–80	Adjusted Total SSA/Medicaid Tax
14	14-16	ISSC Code
14	60–80	Income Tax Withholding
15	01–03	Transaction Code 976 (DOC CD 03)
15	04	Reversal Code
15	06–13	Transaction Date
15	16–30	Transaction Amount
15	32–35	Transaction Cycle
15	37–53	Transaction DLN
15	65–74	Condition Codes
16	09–11	IRS Number
16	13–27	Abstract Amount
16	34–36	IRS Number
16	38–52	Abstract Amount
16	59–61	IRS Number
16	63–77	Abstract Amount
17	14-16	ISSC Code
18	01–03	Transaction Code 976 (DOC CD 17)
18	04	Reversal Code
18	06–13	Transaction Date
18	15–35	Transaction Amount
18	37–42	Transaction Cycle
18	44–60	Transaction DLN
18	71–80	Condition Codes
19	20-40	Total Tax Computer
19	58-65	Date of Transfer
20	20-40	Tax per Taxpayer
20	58-78	Amount of Transfer
21	32-43	US Real Property Description
21	61	Reduced Withholding Indicator
Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-26
Command Code BMFOL Adjustment Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: A
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	1–21	Name Line
		"UNRECOV RETENTION REG" identifies BMFOR request.
2	23–62	Continuation Message
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡

		TRANSACTION LINES

4	01–05	Transaction Code: TC290
4	07–14	Transaction Date
4	16–36	Transaction Amount
4	38–43	Transaction Cycle
4	46–62	Transaction DLN
5	13–14	Priority Code
5	24–25	Hold Code prevents or delays the issuance of a refund and/or notice
		See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
5	43–46	Math Error Codes
5	48–56	CP210/220 (Notice of Adjustment) Indicator
6	16–30	Adjustment Reason Codes
6	46–55	IDRS Employee Number
6	71–80	Correspondence Received Date Date for which correspondence was received for an account
7	18–27	Interest Computation Date
7	49–58	Carryback Claim Date
7	71-80	Date of Transfer
8	19–28	Amended/Claim Received Date
8	34	Scanned Correspondence Indicator
		1 = Adjustment made from scanned input from Correspondence Imaging System.
8	42-51	CSED Date
8	71–80	Refund Statute Control Date
9	08–10	Data Ref #1
9	13–22	Reference Change Data #1
9	32–34	Data Ref #2
9	37–46	Reference Change Data #2
9	71–80	Original Return Correspondence Received Date
12	02–04	Secondary Transaction Code
12	06–26	Secondary Transaction Amount
12	29–31	Secondary Transaction Code
12	33–53	Secondary Transaction Amount
12	56–58	Secondary Transaction Code
12	60–80	Secondary Transaction Amount
17	04–06	Reference Number
17	08–10	Abstract Literal
17	13–33	Reference Number Amount
17	36–37	State Code
17	44–46	Reference Number
17	48–50	Abstract Literal
17	53–73	Reference Number Amount
17	76–77	State Code
22	20–60	Line 1 Message
23	18–61	Line 2 Message
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-27
Command Code BMFOL Adjustment Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: A
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	11–45	Name Line
		"UNRECOVERABLE RETENTION REGISTER" identifies BMFOR request.
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
4	70–79	Interest Computation Date

		TRANSACTION LINES

5	01–05	Transaction Code: TC294, 295, 298, 299
5	07–14	Transaction Date
5	16–36	Transaction Amount
5	38–43	Transaction Cycle
5	45–61	Transaction DLN
6	13–14	Priority Code
6	24–25	Hold Code prevents or delays the issuance of a refund and/or notice
		See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
6	36-45	CSED Date
6	48–56	CP210/220 (Notice of Adjustment) Indicator
6	70–79	Carryback Claim Date
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number


Note: Each transaction will be shown in posting sequence. The line number if for illustrative purposes only.

Exhibit 2.3.59-28
Command Code BMFOL Adjustment Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: A
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	1–21	Name Line
		UNRECOV RETENTION REG identifies BMFOR request.
2	23–62	Continuation Message
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡

		TRANSACTION LINES

4	01–05	Transaction Code: TC30X
4	07–14	Transaction Date
4	16–36	Transaction Amount
4	38–43	Transaction Cycle
4	46–62	Transaction DLN
5	13–14	Priority Code
5	24–25	Hold Code
		prevents or delays the issuance of a refund and/or notice
5	37–38	Disposal Code
5	70–79	Claim Rejection Date
6	19-21	Appeals Office Code
6	35-44	Date of Transfer
6	70–79	Waiver—870 Date
7	16–30	Adjustment Reason Codes
7	70–79	Refund Statute Control Date
8	20–29	Statute Extension Date
8	44-53	CSED Date
8	39–41	Data Ref #1
8	44–53	Reference Change Data #1
8	63–65	Data Ref #2
8	68–77	Reference Change Data #2
9	20–29	Interest Computation Date
9	52–61	870 Date
10	15	Claim Type
10	34	Exam Claim Type
10	45–46	NOL Indicator
10	60–80	Claim Amount
11	21–41	NOL CF Disallowed Amount
11	60–80	Credit CF Disallowed Amount
12	21–41	Exam Unagreed Amount
12	60–80	Exam Claim Amount Disallowed
16	02–04	Secondary Transaction Code
16	06–26	Secondary Transaction Amount
16	29–31	Secondary Transaction Code
16	33–53	Secondary Transaction Amount
16	56–58	Secondary Transaction Code
16	60–80	Secondary Transaction Amount
21	04–06	Reference Number
21	08–10	Abstract Literal
21	13–33	Reference Number Amount
21	36–37	State Code
21	44–46	Reference Number
21	48–50	Abstract Literal
21	53–73	Reference Number Amount
21	76–77	State Code
22	22–68	Line 1 Message
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-29
Command Code BMFOL Adjustment Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: A
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	11–45	Name Line
		UNRECOVERABLE RETENTION REGISTER identifies BMFOR request.
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
4	72–79	Interest Computation Date

		TRANSACTION LINES

5	01–05	Transaction Code: TC30X
5	07–14	Transaction Date
5	16–36	Transaction Amount
5	38–43	Transaction Cycle
5	46–62	Transaction DLN
6	13–14	Priority Code
6	24–25	Hold Code
		prevents or delays the issuance of a refund and/or notice
		See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
6	37–38	Disposal Code
6	47-56	CSED Date
6	70–79	Waiver—870 Date
7	19-21	Appeals Office Code
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-30
Command Code BMFOL Audit History Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: Z
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
6–23	01–02	MFT
6–23	04–09	Tax Period
6–23	11–13	Plan Number
6–23	15–16	Disposal Code
6–23	18–38	Amount
6–23	40	NOL/Exam Indicator
6–23	43–48	Tax Period
6–23	50–52	Plan Number
6–23	54–55	Disposal Code
6–23	57–77	Amount
6–23	79	NOL/Exam Indicator
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-31
Command Code BMFOL FTD Entity Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: F
1	07–16	EIN
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle Of Latest Update
2	76–80	≡ ≡
4	19–53	BMF Primary Name Line
4	73–76	Primary Location Code:
	73–74	Universal Location Code (ULC)
	75–76	Area Office Code (AO)
5	23–30	FTD Coupon Reorder Date
5	58–80	FTD Data Base Service Centers
9	14–19	TC 016 Cycle
9	25–41	TC 016 DLN
9	49–58	TC 016 Date
10	31–32	Bypass Indicator
		0 = Not significant
		1 = Bypass Primary SSN
		2 = Bypass Secondary SSN
		3 = Bypass Refund Completely
		4 = Combat Zone
		5 = bypass all primary and secondary SSN debts except Child Support
		6 = bypass all secondary and primary debts except Child Support.
11	36–70	Primary Name
12	36–70	Primary Name Continuation
13	36–70	Sort Name
14	36–70	In-Care-of Name
15	36–70	Foreign Mailing Address
16	36–70	Street Address
17	16–37	City
17	47–48	State
17	61–74	(Twelve-Digit) Zip Code
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-32
Command Code BMFOL Status History Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: S
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡

		STATUS HISTORIES

6	01–02	Status Code
6	04–13	Status Date
6	15–20	Status Cycle
6	22	COPYS Prefix
6	24–29	COPYS Score
6	31–32	District Office
6	34–35	PSEL CD
		B = the delinquency met the criteria for the TDI suppression program
		E = a TC 148 with entity indicator 4 has been input to identify, a W—4 civil penalty case
		F = reissued delinquency check on all suppressed delinquent return periods
		H = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (doc code 77)
		I = TC 912 present in a status 02 or 03 module
		J = unreversed TC 530 present in status 22 module
		L = a TC 148 with entity indicator 9 has been input to identify a letter 903 case
		N = A TC 148 with entity indicator 7 has been input to identify a false refund claim case
		P = A TC 148 with entity indicator has been input to identify a non-filer account
		Q = a TC 148 with entity indicator I has been input to immediately issue the TDI
		R = at least one TDI or TDA was closed during the past twelve months
		S = a TC 148 with entity indicator 8 has been input to identify an erroneous refund case
		T= a TC 148 with entity indicator 5 has been input to identify a narcotics case
		U = a TC 148 with entity indicator 6 has been input to identify a special enforcement program case
		V = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (other than doc code 77)
		W = a TC 148 with entity indicator 3 has been input to identify a potentially dangerous taxpayer
		X = total liability shown on the latest return posted for the same type of tax (MFT 01, 03, 09, or 11) was $5,000 or more; this applies to the last period satisfied for the same MFT as the delinquent tax period
		Y = a prior closing transaction has been reversed by a TC 592
6	37–38	Notice Number
6	40–60	Notice Amount
6	62–63	TDA Indicator
6	65–74	Extension Date
6	76–77	Special Indicator
6	79–80	Area Office Code
14	30–31	Originator Code
14	63–72	Pre-Assessment Date
Note: Each status history will be shown in posting sequence. The line number is for illustrative purposes only.

24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-33
Command Code BMFOL Retention Register Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: V
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
5	02–03	MFT
5	05–10	Tax Period
5	12–14	Plan Number
5	17–18	Control Universal Location Code (ULC)
5	22–25	Year Removed
5	29–30	MFT
5	32–37	Tax Period
5	39–41	Plan Number
5	44–45	Control Universal Location Code (ULC)
5	49–52	Year Removed
5	56–57	MFT
5	59–64	Tax Period
5	66–68	Plan Number
5	70–71	Control Universal Location Code (ULC)
5	75–78	Year Removed
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-34
Command Code BMFOL Exempt Organization Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: 0
1	07–16	EIN
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
4	21–24	Group Exemption Number
4	77–80	Return Tax Year
5	26–34	Number of Local Affiliates
5	46–51	NAICS Code
5	71	527 Political Organization Code
		blank = Did not indicate that they are a 527 political organization on the Form SS-4.
		1 = Did indicate they are a 527 political organization on the Form SS-4.
		2 = 527 organization contacted CAS/Ogden indicating they do not have to file a Form 8871.
		3 = EO Examination determined the 527 political organization does not have to file a Form 8871.
		4 = The 527 political organization has to file a Form 8871 and Form 8872.
		5 = The 527 political organization has to file a Form 8871 but does not have to file a Form 8872.
8	20–21	Current Subsection
		00 = no significant
		01 = government
		02 = title holding company
		03 = charitable organization
		04 = civil league
		05 = agriculture
		06 = board of trade
		07 = pleasure, social, recreational
		08 = fraternal, beneficiary association
		09 = voluntary employee beneficiary association
		10 = domestic, fraternal, society, and association
		11 = teacher retirement fund association
		12 = benevolent life insurance association, etc.
		13 = burial association or cemetery company
		14 = credit union or other mutual cooperative association
		15 = mutual insurance company or association, other than life or maritime
		16 = corporation financing corp. operations
		17 = supplement A–2 unemployment compensation trust or plan
		18 = employee funded pension trust created before 6/25/59
		19 = post or organization of war veterans
		20 = qualified legal services
		21 = black lung trusts
		22 = multi-employer pension plan
		23 = veterans association founded prior to 1880
		24 = trust described in section 4049 of ERISA
		25 = corporation or trust created as a holding company for pension or charity organization
		40 = apostolic and religious organizations
		50 = cooperative hospital service organization
		60 = cooperative service organization of operating educational organization
		70 = child care center
		80 = farmers cooperative IRC 521
		90 = non-exempt charitable trust section 4947(a)(2) (Form 5227)
		91 = non-exempt charitable trust section 4947(a)(1) (Form 990)
		92 = non-exempt charitable trust section 4947(a)(1) (Form 990–PF)
		93 = taxable farmers cooperatives IRC 1382(A)(2)
8	43–46	Classification
8	70–79	File Folder Number
9	20–21	Prior Subsection
9	36–46	Activity Codes
9	72–78	Ruling Date
10	21	Affiliation
		0 = not significant
		1 = central organization, individual ruling
		2 = intermediate organization
		3 = independent organization
		4 = not significant
		5 = not significant
		6 = parent organization
		7 = intermediate parent
		8 = parent organization of a church or 501(c)(1)
		9 = subordinate of group ruling
10	44–46	Pension Plan
10	72–78	Advance Ruling Expiration Date
11	20–21	Current Foundation
		00 = no significance
		02 = private operating foundation exempt from payment of section 4940 taxes on investment income
		03 = private operating foundation
		04 = private non-operating foundation
		09 = suspense
		10 = 170(b)(1)(A)(i)
		11 = 170(b)(1)(A)(ii)
		12 = 170(b)(1)(A)(iii)
		13 = 170(b)(1)(A)(iv)
		14 = 170(b)(1)(A)(v)
		15 = 170(b)(1)(A)(vi)
		16 = 509(a)(2)
		17 = 509(a)(3)
		18 = 509(a)(4)
11	46	Asset Code
		0 = blank, zero, negative
		1 = $1–$9,999
		2 = $10,000–$24,999
		3 = $25,000–$99,999
		4 = $100,000–$499,999
		5 = $500,000–$999,999
		6 = $1,000,000–$4,999,999
		7 = $5,000,000–$9,999,999
		8 = $10,000,000–$49,999,999
		9 = $50,000,000 or greater
11	74	Deductibility Code
		1 =yes
		2 = no
		3 = treaty
11	76-79	Deductibility Year
12	20-21	Prior Foundation
12	46	Income Code
		0 = blank, zero, negative
		1 = $1–$9,999
		2 = $10,000–$24,999
		3 = $25,000–$99,999
		4 = $100,000–$499,999
		5 = $500,000–$999,999
		6 = $1,000,000–$4,999,999
		7 = $5,000,000–$9,999,999
		8 = $10,000,000–$49,999,999
		9 = $50,000,000 or greater
12	74	Election to Lobby Indicator
		1 = yes
13	21	Employment Code
13	43–46	National Taxonomy of Exempt Entities Code
13	72–75	Lobby Election Year
14	20–21	Last Posted Status Code
		00 = no significance
		01 = unconditional
		02 = conditional
		06 = state university filing 990T
		07 = church filing 990T
		10 = pre-examination of church
		11 = school certification
		12 = NECT and taxable formers cooperative
		18 = revocation of 990-PF trust, organization required to file 990-PF and 1041
		19 = revocation of 990-PF corporation, organization required to file 990-PF and 1041
		20 = termination
		21 = unable to locate
		22 = revocation
		23 = 507(a) termination
		24 = 507(b)(1)(A) termination
		25 = 507(b)(1)(B) termination
		26 = termination/merger
		28 = no longer member of a group ruling
		29 = a groups ruling has been resolved
		40 = application pending
		41 = no reply to solicitation
		70 = denied
		71 = failed to establish
		72 = refusal to rule
14	42–48	Last Posted Status Date
14	74–75	Type of Organization
		01 = corporation
		02 = trust
		03 = cooperative
		04 = partnership
		05 = association
		06 = nonexempt charitable trust
15	20–21	Prior Status Code
15	46	Team Examination Program Case Code:
		blank = not a TEP case.
		1 = TEP case.
		2 = Formerly a TEP Case.
15	61–67	Establishment Date
15	73–74	Fiscal Year Month
18	03–07	Form
18	09–10	Filing Requirement
18	13–17	Form
18	19–20	Filing Requirement
18	23–27	Form
18	29–30	Filing Requirement
18	33–37	Form
18	39–40	Filing Requirement
18	43–47	Form
18	49–50	Filing Requirement
18	53–57	Form
18	59–60	Filing Requirement
18	63–67	Form
18	69–70	Filing Requirement
18	73–77	Form
18	79–80	Filing Requirement
19	03–10	Form
19	12–13	Filing Requirement
19	16–23	Form
19	25–26	Filing Requirement
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-35
Command Code BMFOL Exempt Organization Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL
1	06	Command Definer Code: 0
1	07–16	EIN
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
6	32–66	Primary Name Line
7	32–66	Continuation of Primary Name Line
8	32–66	Sort Name
9	32–66	In Care Of Name
10	32–66	Street Address
11	32–66	Location Street Address
12	32–66	Location City State Zip
13	32–66	Foreign Mailing Address
14	09–30	City
14	40–41	State
14	54–67	Zip Code
16	17-22	Address Change Cycle
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-36
Command Code BMFOL Return Display (Except CAWR)

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3	76–80	Offer In Compromise Indicator: OIC
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27-47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	45	RPS Indicator
8	57-59	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	50-68	Taxpayer Information Codes
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-37
Command Code BMFOL Return Form 941 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially DangerousTaxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–37	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	21-29	3rd Party DPIN / SSN
8	49-60	3rd Party Phone Number
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	16-25	Alpha Condition Codes
10	41–51	Correspondence Received Date
10	57	RPS Code
11	12-14	Return Code
		55 = Territory Office, Call Site, etc
		01 = Community Based Outlet (including Banks, Libraries, Post Office, Corporations, etc.)
		99 = Tax Packages
		98 = Internet
		95 = Over-The-Counter-Software (OTC)
		88 = CD-ROM
		00 = Default Code
11	33	Schedule R Indicator
11	45-47	ISSC Code
11	76	Prior Quarter DeMinimIs Ind
12	19–39	Tax per Taxpayer
12	44–48	6020B Indicator
		blank = not present
		6020B = not present
12	66	Schedule Indicator
		0, blank = schedule of liabilities is present on the return
		1 = no schedule of liabilities is present on the return
		2 = deposits were made using the 95\/////////% rule
		3 = schedule A is attached and it denotes that BWI applies
		4 = payroll is high enough to require the business to deposit its FTD payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit
12	71–75	3 -DAY Indicator
13	15–16	Deposit State
13	33–34	Deposit Requirements Indicator
13	58	Previous Module Base Code
		0 = Penalty Exclusion
		1 = Monthly
		2 = Semi-weekly
		3 = Monthly/Daily/Semi-weekly
		4 = Semi-weekly/Daily/Semi-weekly
13	61-80	FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
		24 = Frequency Waiver
		25 = Tolerance Waiver
14	20-40	Total Compensation (Wages, Tips, and Other Compensation)
14	60-80	Total Income Tax Withheld from Wages, Tips and Other Income
15	20-40	Taxable Social Security Wages
15	60-80	Taxable Social Security Tips
16	20-40	Taxable Medicare Wages and Tips
17	20-40	Tax on Social Security Wages
17	60-80	Tax on Social Security Tips
18	20-40	Tax on Medicare Wages and Tips
19	20-40	Total Social Security and Medicare Taxes
19	60-80	Total Taxes Before Adjustments
20	20-40	Cobra Premium Assistance Payment
20	62-70	Cobra Recipient Count
22	05–25	First Monthly Liability Amount
22	31–51	Second Monthly Liability Amount
22	57–77	Third Monthly Liability Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-38
Command Code BMFOL Return Form 941 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially DangerousTaxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
5	20–40	Current Quarter Fractions of Cents
5	60–80	Current Quarter Sick Pay
6	20–40	Current Quarter Adjustments for Tips and Group Life Insurance
6	60–80	Current Year Income Tax Withholding
7	20–40	Prior Quarter Social Security and Medicare Taxes
7	60-80	Special Additions to Federal Income Tax
8	20-40	Special Additions to Social Security and Medicare
8	60-80	Total Adjustments
9	20–40	Advanced Earned Income Credit (EIC)
9	60-80	Total Deposits for Quarter (formerly FTD Credit Taxpayer)
11	20-40	Adjusted Total of FICA Tax
11	60–80	AdjustTotal of Tax Withheld
12	20-40	Adjustment to FICA
12	60-80	Adjustment to Withholding
14	20-40	Adjusted Total Backup Withholding
14	60–80	Tips Deemed Wages
16	28-35	New Exempt Wages/Tips Emp #
16	68-75	Total Exempt Wages/Tips Emp#
17	18-38	Exempt Wage Paid
18	39-59	Current Quarter Hire Tax Credit-TP
19	39-59	Current Quarter Hire Tax Credit-Comp
20	39-59	Total Taxes Before Adj-TP
21	39-59	March 2010 Wages
22	39-59	March 2010 Refundable Tax Credit -TP
23	39-59	March 2010 Refundable Tax Credit-Comp
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-39
Command Code BMFOL Return Form 941 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
6	01–02	Month
6	03–04	Day
6	06–26	First Daily Liability Amount
6	28–29	Month
6	30–31	Day
6	33–53	Second Daily Liability Amount
6	55–56	Month
6	57–58	Day
6	60–80	Third Daily Liability Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-40
Command Code BMFOL Return Form 941 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record from Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
6–13	01–02	Month
6–13	28–29	Month
6–13	55–56	Month
6–13		Tax Liability as of:
6	06–26	3rd Day of 1st Month
6	33–53	3rd Day of 2nd Month
6	60–80	3rd Day of 3rd Month
7	06–26	7th Day of 1st Month
7	33–53	7th Day of 2nd Month
7	60–80	7th Day of 3rd Month
8	06–26	11th Day of 1st Month
8	33–53	11th Day of 2nd Month
8	60–80	11th Day of 3rd Month
9	06–26	15th Day of 1st Month
9	33–53	15th Day of 2nd Month
9	60–80	15th Day of 3rd Month
10	06–26	19th Day of 1st Month
10	33–53	19th Day of 2nd Month
10	60–80	19th Day of 3rd Month
11	06–26	22nd Day of 1st Month
11	33–53	22nd Day of 2nd Month
11	60–80	22nd Day of 3rd Month
12	06–26	25th Day of 1st Month
12	33–53	25th Day of 2nd Month
12	60–80	25th Day of 3rd Month
13	06–26	Last Day of 1st Month
13	33–53	Last Day of 2nd Month
13	60–80	Last Day of 3rd Month
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-41
Command Code BMFOL Return Form 1120 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	27	3rd Party/Paid Preparer Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	36–44	3rd Party/Paid Preparer Personal Identifying Number (DPIN)
6	54–65	3rd Party/Paid Preparer Phone Number
6	77-80	Audit Codes
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Codes
10	23–32	Alpha Condition Codes
10	48	Checking/Savings Checkbox:
		C = Checking
		S = Savings
10	68	U.S. Office Indicator
		1 = Place of Business in U.S.
		2 = No Place of Business in U.S.
11	12–13	Direct Deposit Code
		21 = Invalid Routing Transit Number because non-numeric, all blanks/zeroes.
		23 = Invalid Routing Transit Number because the first two digits are invalid.
		31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all blanks or all zeroes.
		32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
		41 = Invalid Period (Prior Year Return)
		42 = CAF Return (Power of Attorney is present)
		44 = Initial Filer (Less than Twelve Months/Initial Return Code is present or/and the date of incorporation is 11 months or less.
		44 = Change of Address within the last 12 months.
		50 = Rejected by the Bank.
11	37–45	Routing Transit Number
11	63–79	Depositor Account Number
12	19–39	Tax per Taxpayer
12	42–49	Large Corporation Indicator
12	52–59	ABLM Code
12	72–73	80% Indicator
13	19	Last Filed an 1120 Indicator
		1 = 1120 was filed last year
13	37-42	1120S Shareholders
13	60	1120C Co-op Code
		1 = exempt
		2 = non-exempt
13	75-80	# of forms 5471
14	14	DIF Category
14	29–30	DIF Formula
14	42–47	DIF Score
14	63–80	DIF Income Sort
15	7–12	NAICS Code
15	24	Exception Code
15	38	Control Group Code
15	49–50	Asset Code
15	63-67	Exception Quarters
15	77-79	ISSC Code
16	16-25	Tax Period Begin Date
17	60-80	Estimated Credits
18	20–40	Total Income
18	60–80	Net Receipts
19	20–40	Net Taxable Income
10	60–80	Total Deductions
20	20–40	Personal Holding Company Tax
20	63–80	Minimum Tax
21	20–40	Overpayment Windfall Profits Tax
21	60–80	New Jobs Credit
22	20–40	Estimated Tax Payment Amount
22	60–80	Estimated Tax Base
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-42
Command Code BMFOL Return Form 1120 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
		32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
7	20–40	Unapplied Credit Elect
7	60–80	Prior Year Estimated Tax Base
8	20–40	Credit Elect per Taxpayer
8	60–80	Environmental Tax
9	20–40	Total Assets
9	60-80	Gross Receipts
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-43
Command Code BMFOL BMF Return Form 720 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
8	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	44-46	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
11	52–62	Abstract 11 Indicator
13	20–40	TC 766 Amount
13	60–80	FTD Credit Claimed
14	20–40	Net Income Limit
14	63–73	Cross-Reference SSN
16	02–04	IRS Number
16	06–26	Abstract Amount
16	29–31	IRS Number
16	33–53	Abstract Amount
16	56–58	IRS Number
16	60–80	Abstract Amount
21	14-23	108 Tire Count
21	40-49	109 Tire Count
21	65-74	113 Tire Count
22	14-23	396 Tire Count
22	40-49	304 Tire Count
22	65-74	305 Tire Count
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-44
Command Code BMFOL BMF Return Form 8743 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
7	24	Form 2290 Question Indicator
7	49	Form 637 Question Indicator
9	10–12	IRS Number
9	33–46	Beginning Inventory Tax Paid
9	67–80	Beginning Inventory—Tax Free
10	33–46	Purchases—Tax Paid
10	67–80	Purchases—Tax Free
11	33–46	Imported Gallons
11	67–80	Production Gallons
12	33–46	Gain/Loss in Storage
12	67–80	Total Available Inventory
13	33–46	Ending Inventory—Tax Paid
13	67–80	Ending Inventory—Tax Free
14	33–46	Total Gross Disposal
14	67–80	Exports
15	33–46	Tax Free Sales
15	67–80	Tax Exempt Sales
16	33–46	Tax Paid Purchases
16	67–80	Other Disposals
17	33–46	Net Taxable Gallons
17	67–80	Gas Blended with Alcohol
18	33–46	Gallons Sold for Blending
18	67–80	Inland Waterway Sales
19	33–46	Sales for Aircraft
19	67–80	Gallons Subject to Lust Tax
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-45
Command Code BMFOL BMF Return Form 8743 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
4	10–12	IRS Number
4	33–46	Beginning Inventory Tax Paid
4	67–80	Beginning Inventory—Tax Free
5	33–46	Purchases—Tax Paid
5	67–80	Purchases—Tax Free
6	33–46	Imported Gallons
6	67–80	Production Gallons
7	33–46	Gains/Loss in Storage
7	67–80	Total Available Inventory
8	33–46	Ending Inventory—Tax Paid
8	67–80	Ending lnventory—Tax Free
9	33–46	Total Gross Disposal
9	67–80	Exports
10	33–46	Tax Free Sales
10	67–80	Tax Exempt Sales
11	33–46	Tax Paid Purchases
11	67–80	Other Disposals
12	33–46	Net Taxable Gallons
12	67–80	Gas Blended with Alcohol
13	33–46	Gallons Sold for Blending
13	67–80	Inland Waterway Sales
14	33–46	Sales for Aircraft
14	67–80	Gallons Subject to Lust Tax
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-46
Command Code BMFOL BMF Return Form 8743 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
7	24	Form 2290 Question Indicator
7	49	Form 637 Question Indicator
7	71–80	Registration Number
9	10–12	IRS Number
9	33–46	Beginning Inventory Tax Paid
9	67–80	Beginning Inventory—Tax Free
10	33–46	Purchases—Tax Paid
10	67–80	Purchases—Tax Free
11	33–46	Imported Gallons
11	67–80	Production Gallons
12	33–46	Gain/Loss in Storage
12	67–80	Exports
13	33–46	Ending Inventory—Tax Paid
13	67–80	Ending Inventory—Tax Free
14	33–46	Tax Free Sales
14	67–80	Tax Exempt Sales
15	33–46	Tax Paid Purchases
15	67–80	Other Disposals
16	33–46	Gallons Sold for Blending
16	67–80	Gas Blended with Alcohol
17	33–46	Sales for Aircraft
17	67–80	Inland Waterway Sales
18	33–46	Sales for Trains
18	67–80	Sales for Intercity Buses
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-47
Command Code BMFOL BMF Return Form 8743 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign if More (blank for BMFOR)
4	10–12	IRS Number
4	33–46	Beginning Inventory Tax Paid
4	67–80	Beginning Inventory—Tax Free
5	33–46	Purchase—Tax Paid
5	67–80	Purchase—Tax Free
6	33–46	Imported Gallons
6	67–80	Production Gallons
7	33–46	Gain/Loss in Storage
7	67–80	Exports
8	33–46	Ending Inventory—Tax Paid
8	67–80	Ending Inventory—Tax Free
9	33–46	Tax Free Sales
9	67–80	Tax Exempt Sales
10	33–46	Tax Paid Purchases
10	67–80	Other Disposals
11	33–46	Gallons Sold for Blending
11	67–80	Gas Blended with Alcohol
12	33–46	Sales for Aircraft
12	67–80	Inland Waterway Sales
13	33–46	Sales for Trains
13	67–80	Sales for Intercity Buses
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-48
Command Code BMFOL BMF Return Form 942 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04 - 06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
13	20–40	Total Cash Wages
13	60–80	Adjusted Total Tax Withheld
14	20–40	Adjusted SSA/Medicare Taxes
14	60–80	Advanced Earned Income Credit
15	20–40	Total Medicare Wages
15	60–80	Medicare Tax Generated
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-49
Command Code BMFOL BMF Return Form 1041 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
11	65	Fiduciary Code
11	77–78	80% Indicator
13	43	DIF Category
13	59–60	DIF Formula
13	74–77	DIF Score
15	20–40	Total Income
15	60–80	Total Deductions
16	20–40	Net Taxable Income
16	60–80	New Jobs Credit
17	20–40	Overpayment Windfall Profits Tax
17	60–80	Estimated Tax Credit
18	20–40	Unapplied Credit Elect
18	60–80	Estimated Tax Base
19	20–40	Prior Year Estimated Tax Base
19	60–80	Credit Elect per Taxpayer
20	20–40	Net Credits Claimed
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-50
Command Code BMFOL BMF Return Form 1041 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
7	46	FUTA Indicator
8	46–63	SSA Wages
9	46–63	Medicare Wages
10	46–63	Total SSA Medicare Tax
11	46–63	Medicare Tax (Computer)
12	46–63	Federal Income Tax Withheld
13	46–63	Total SSA Medicare Tax (Computer)
14	46–63	FUTA Wage Amount
15	46–63	FUTA Tentative Credit Amount
16	46–63	FUTA Tax Amount (Computer)
17	46–63	Household Employment Taxes (Computer)
18	42–43	Credit Reduction State Code
18	46–63	State Credit Reduction Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-51
Command Code BMFOL Return Form 1065 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	45	RPS Indicator
8	61-62	Audit Class
8	73-75	ISSC Code
9	20	Months Delinquent
9	41-50	Tax Period Begin Date
10	23–32	Alpha Condition Codes
11	20	Foreign Partner Code
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	72–77	Number of Partners
13	01–10	Wages Paid Indicator
13	19–24	NAICS Code
13	43	DIF Category
13	59–60	DIF Formula
13	74–77	DIF Score
15	20–40	Net Receipts
15	60–80	Ordinary Income
16	20–40	Total Business Receipts
16	60–80	Average Loss per Partner
17	20–40	Total Income
17	60–80	Total Assets
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-52
Command Code BMFOL Return Form 1066 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	43-45	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	73–76	Missing Schedule Codes
14	20–40	Total Income
14	60–80	Total Deductions
15	20–40	Taxable Income
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-53
Command Code BMFOL Return Form 8804 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	57-60	Missing Schedule Codes
10	71-73	ISSC Code
11	19–39	Tax per Taxpayer
11	42-46	6020B Indicator
		blank = not present
		6020B = present
11	65-66	ES Prior Year Short Year Ind
11	78-79	ES 80% Indicator
12	14-15	ES Large Corporation Ind
12	34-37	ES Exception 1 Quarters
12	60-76	Prior Year Control DLN
13	27	NR Partner Books out of US (NRBF)
13	49–55	Number of Foreign Partners
13	78-79	ES Historical Fiscal Year Month
15	20–40	ECTI Amount
15	60-80	F8805/1042S Amount
16	20-40	F8828A/1042S Amount
16	60-80	Credit Elect Amount
17	20-40	Installment Payments
17	60-80	ES Penalty Computer
18	20-40	ES Current Year Tax Base
18	60-80	ES Prior Year Tax Base
19	20-40	ES Prior Year Net Taxable Income
19	60-80	28% Net Gains Adj
20	20-40	1231 Net Gains Adj
21	27-48	1042S WH of Sect 1445 Amt
22	27-48	1042S WH of Sect 1446 Amt
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-54
Command Code BMFOL Return Form CT-1 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
13	20–40	Total Railroad Retirement Tax
13	60–80	FTD Credit Claimed
14	20–40	Total Railroad Unemployment Repayment Tax
14	60-80	Total Railroad Retirement Taxes for Year
15	20-40	Total Tax Based Upon Compensation
15	60-80	Adjustments to Tax Based Upon Compensation
16	20-40	Total Railroad Retirement Tax Deposits
18	35-55	Tier I Employer: - Compensation (Wages)
18	60-80	Tier I Employee: - Compensation (Wages)
19	35-55	Tier I Employer: Medicare - Compensation (Wages)
19	60-80	Tier I Employee: Medicare - Compensation (Wages)
20	35-55	Tier I Employer: - Sick Pay
20	60-80	Tier I Employee: - Sick Pay
21	35-55	Tier I Employer: Medicare - Sick Pay
21	60-80	Tier I Employee: Medicare - Sick Pay
23	35-55	Tier II Employer : Compensation (Wages)
23	60-80	Tier II Employee : Compensation (Wages)
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-55
Command Code BMFOL Return Form CT-1 Display (Page 2)

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	19-39	Tax on Comp Computer
5	60-80	Tax on Sick Computer
8	40-60	Exempt Comp/Sick Pay After March Emp #
9	40-60	Exempt Comp Paid After March
10	40-60	Current Hire Comp Tax Credit
11	40-60	Current Hire Comp Tax Credit-Comp
12	40-60	Exempt Sick Pay Paid After March
13	40-60	Current Hire Sick Pay Tax Credit
14	40-60	Current Hire Sick Pay Tax Credit - Comp
15	40-60	March 2010 Exempt Comp/Sick Pay Emp #
16	40-60	March 2010 Exempt Compensation
17	40-60	March Hire Refundable Tax Credit
18	40-60	March Hire Refundable Tax Credit - Comp
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-56
Command Code BMFOL Return Form 940 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	27–36	Correspondence Received Date
8	44	RPS Indicator
8	60	Schedule Indicator
8	80	Math Status Code
9	20	Months Delinquent
9	42-47	Taxpayer Notice Codes
9	50–54	6020B Indicator
		blank = not present
		6020B = present
9	80	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	34-45	First Return literal
10	59	Opening Employment Code
10	61-80	FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
		24 = Frequency Waiver
		25 = Tolerance Waiver
11	16-17	Deposit State
11	46	Multiple State Checkbox
11	65	Schedule R Ind
11	78-80	ISSC Code
12	21–41	Tax per Taxpayer
12	60-80	Overpayment/Balance Due
13	21–41	Total Taxable Wages
13	60–80	FTD Credit Claimed
14	21-41	FUTA Taxes Before Adjustments
16	20-40	All Wages Excluded from State Unemployment Tax
16	60-80	Some Wages Excluded from Unemployment Tax or Late Payment
17	20–40	lst Quarter Liability
17	60–80	2nd Quarter Liability
18	20–40	3rd Quarter Liability
18	60–80	4th Quarter Liability
19	20-40	Proposed FTD Penalty
21	17	Multiple Identification Indicator
		1 = More than one state
21	30	ABCD Indicator
21	60-80	Allowable Credits SSC
22	20–40	Gross Tax
22	60–80	Total Tentative Credit
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-57
Command Code BMFOL Return Form 940 Display (Page 2)

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
6-23	04–05	State Code
6-23	7–27	Credit Reduction
6-23	30–31	State Code
6-23	34–54	Credit Reduction
6-23	57–58	State Code
6-22	60–80	Credit Reduction
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-58
Command Code BMFOL BMF Return Form 943 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	44	RPS Indicator
8	56-58	ISSC Code
8	78	Math Status Code
9	15	Months Delinquent
9	32-37	Taxpayer Notice Codes
9	51	Penalty and Interest Code
9	65	Schedule Indicator
9	78	ROFTL Code
10	23–32	Alpha Condition Codes
10	54-63	COBRA Recipient count
11	19–39	Tax per Taxpayer
11	39-43	6020B Indicator
11	60-80	COBRA Premium Payment amt
12	15–16	Deposit State
12	33–34	Deposit Requirements Indicator
12	58	Previous Module Base Code
		0 = Penalty Exclusion
		1 = Monthly
		2 = Semi-weekly
		3 = Monthly/Daily/Semi-weekly
		4 = Semi-weekly/Daily/Semi-weekly
12	61-80	FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
		24 = Frequency Waiver
		25 = Tolerance Waiver
13	20–39	Taxable Cash Wages
13	60–80	FTD Credit Claimed
14	20–40	Adjusted Total SSA/Medicare Tax
14	60–80	Adjusted Total Tax Withheld
15	20–40	Adjusted SSA Medicare Taxes
15	60–80	Advanced Earned Income Credit
16	20–39	Total Medicare Wages
16	60–79	Medicare Tax Generated
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-59
Command Code BMFOL BMF Return Form 943 Display (PAGE 2)

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	40-60	Exempt Comp/Sick Pay After March Emp #
6	40-60	Exempt Comp Paid After March
7	40-60	Current Hire Comp Tax Credit
8	40-60	Current Hire Comp Tax Credit-Comp
9	40-60	Exempt Sick Pay Paid After March
10	40-60	Current Hire Sick Pay Tax Credit
11	40-60	Current Hire Sick Pay Tax Credit - Comp
12	40-60	March 2010 Exempt Comp/Sick Pay Emp #
13	40-60	March 2010 Exempt Compensation
14	40-60	March Hire Refundable Tax Credit
15	40-60	March Hire Refundable Tax Credit - Comp
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-60
Command Code BMFOL Return Form 943 Display (PAGE 3)

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 11
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potential Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	23–28	Transaction Cycle
5	48–57	Transaction Date
7	01–02	Month
7	03–04	Day
7	06–26	First Daily Liability Amount
7	28–29	Month
7	30–31	Day
7	33–53	Second Daily Liability Amount
7	55–56	Month
7	57–58	Day
7	60–80	Third Daily Liability Amount
9	01–02	Month
9	03–04	Day
9	06–26	First Daily Liability Amount
9	28–29	Month
9	30–31	Day
9	33–53	Second Daily Liability Amount
9	55–56	Month
9	57–58	Day
9	60–80	Third Daily Liability Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-61
Command Code BMFOL Return Form 1042 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 12
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60-80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	66	Form 941 Schedule Indicator
12	61-80	FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
		24 = Frequency Waiver
		25 = Tolerance Waiver
13	20–29	Number of 1042s on Magnetic Tape
13	53–62	Number of 1042s on Paper
15	20–40	Total FTD Credit Amount
15	60–80	Gross Income Paid
16	20-40	Credits from Other Withholding Agents
17	8	Qualified Intermediary/Not Qualified Intermediary Indicator (QI/NQI)
		blank = Insignificant
		1 = Qualified Intermediary
		2 = Not Qualified Intermediary
17	60–80	FTD Penalty
18	20-40	Excise Tax Amt
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-62
Command Code BMFOL Return Form 1042 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 12
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
7-18	4–24	Periodic Liability Amount
7,9,11,13,15,17	30–50	Periodic Liability Amount
7,9,11,13,15,17	56–76	Periodic Liability Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-63
Command Code BMFOL Return Form 944 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	18-38	Cobra Premium Pay
8	54-63	Cobra Recipient Count
8	80	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	16–25	Alpha Condition Codes
10	41–50	Correspondence Received Date:
10	57	RPS Indicator
10	67-78	First Return Literal
11	18–38	Tax per Taxpayer
11	41-45	6020B Literal
11	66	Schedule Indicator
11	78-80	ISSC Code
12	18–38	Wages, Tips, and Other Compensation
12	60–80	Total Income Tax Withheld from Wages, Tips, and Other Compensation
13	18-38	Taxable Social Security Wages
13	60-80	Taxable Social Security Tips
14	18-38	Overpayment/Balance Due
14	60-80	Taxable Medicare Wages and Tips
15	18-38	Tax on Social Security Wages
15	60–80	Tax on Social Security Tips
16	18-38	Tax on Medicare Wages and Wages (computer)
16	60-80	Total Social Security and Medicare Taxes (computer)
17	18-38	Total Taxes Before Adjustments
19	18-38	Current Year's Adjustments
19	60-80	Prior Years' Income Tax Withholding Adjustments
20	18-38	Prior Years' Social Security and Medicare Tax Adjustments
20	60-80	Special Additions to Federal Income Tax
21	18-38	Total Adjustments
21	60-80	Special Additions to Social Security and Medicare
22	18-38	Tips Deemed Wages
22	60-80	Advanced Earned Income Credit
23	18-38	Total Deposits
23	60-61	Deposit State
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-64
Command Code BMFOL Return Form 944 Display (page 2)

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign if More (blank for BMFOR)
6	05-25	1st Month Tax Liability
6	31–51	2nd Month Tax Liability
6	57–77	3rd Month Tax Liability
7	05-25	4th Month Tax Liability
7	31-51	5th Month Tax Liability
7	57-77	6th Month Tax Liability
8	05-25	7th Month Tax Liability
8	31-51	8th Month Tax Liability
8	57-77	9th Month Tax Liability
9	06-26	10th Month Tax Liability
9	33-53	11th Month Tax Liability
9	60-80	12th Month Tax Liability
11	34	Projected 941 Deposit Frequency
		blank = not available
		S = Semi-weekly
		M = Monthly
11	60–80	Proposed FTD Penalty
12	18–19	Base Period Indicator
12	32-33	ROFT Indicator
12	69-70	Base Period Tax Liability Indicator
13	32–22	Previous 100K Liability Indicator
13	69–70	Previous Module's Base Period Code
14	20-21	Waiver Indicator
		00 = Not significant
		24 = FTD Penalty Waived Due to change in Deposit Frequency Requirement
15	40-47	Exempt Wages Paid After March Emp #
16	40-60	Exempt Wage Paid After March
17	40-60	Current Hire Tax Credit
18	40-60	Current Hire Tax Credit - Comp
19	40-60	Total Taxes Before Adjustments
20	40-47	March 2010 Exempt Wages/Tips Emp #
21	40-60	March 2010 Exempt Wages
22	40-60	March Hire Refundable Tax Credit
23	40-60	March Hire Refundable Tax Credit - Comp
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-65
Command Code BMFOL Return Form 8752 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–28	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	59	Partnership S Corporation Indicator
14	17–37	Transfer Amount
14	60–80	Net Required Payment Balance
15	17–37	Overpayment/Balance Due
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-66
Command Code BMFOL Return Form 945 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 16
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	55-57	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	68	Unknown Recipient Checkbox
		blank = Insignificant
		1 = Check box was completed by taxpayer.
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	66	Schedule Indicator
		0, blank = schedule of liabilities is present on the return
		1 = no schedule of liabilities is present on the return
		2 = deposits were made using the 95% rule
		3 = schedule A is attached and it denotes that BWI applies
		4 = payroll is high enough to require the business to deposit its FTD, payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit
11	77	ROFTL Indicator
12	15–16	Deposit State
12	33–34	Deposit Requirements Indicator
12	58	Previous Module Base Period Code
		0 = Penalty Exclusion
		1 = Monthly
		2 = Semi-weekly
		3 = Monthly/Daily/Semi-weekly
		4 = Semi-weekly/Daily/Semi-weekly
12	61-80	FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
		24 = Frequency Waiver
		25 = Tolerance Waiver
14	20–40	Adjusted Total Tax Withheld
14	60–80	FTD Credit Claimed
15	20–40	Adjusted Total Backup Withholding
15	60–80	FTD Penalty Amount
16	20-40	Adjustment to Correct Admin Error
17	20–40	First Month Tax Liability
17	60–80	Second Month Tax Liability
18	20–40	Third Month Tax Liability
18	60–80	Fourth Month Tax Liability
19	20–40	Fifth Month Tax Liability
19	60–80	Sixth Month Tax Liability
20	20–40	Seventh Month Tax Liability
20	60–80	Eighth Month Tax Liability
21	20–40	Ninth Month Tax Liability
21	60–80	Tenth Month Tax Liability
22	20–40	Eleventh Month Tax Liability
22	60–80	Twelfth Month Tax Liability
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-67
Command Code BMFOL Return Form 945 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 16
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potential Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	23–28	Transaction Cycle
5	48–57	Transaction Date
7	01–02	Month
7	03–04	Day
7	06–26	First Daily Liability Amount
7	28–29	Month
7	30–31	Day
7	33–53	Second Daily Liability Amount
7	55–56	Month
7	57–58	Day
7	60–80	Third Daily Liability Amount
9	01–02	Month
9	03–04	Day
9	06–26	First Daily Liability Amount
9	28–29	Month
9	30–31	Day
9	33–53	Second Daily Liability Amount
9	55–56	Month
9	57–58	Day
9	60–80	Third Daily Liability Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-68
Command Code BMFOL Return Form 8288 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT: 17
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	43	RPS Indicator
8	55-57	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	64	Schedule Indicator
		0, blank = schedule of liabilities is present on the return
		1 = no schedule of liabilities is present on the return
		2 = deposits were made using the 95% rule
		3 = schedule A is attached and it denotes that BWI applies
		4 = payroll is high enough to require the business to deposit its FTD, payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit
12	13	Part Number
12	45–54	Date of Transfer
12	78–80	Number of 8288As
13	25	Reduced Withholding Indicator
		blank = No Cert Required
		1 = Cert Attached
		2 = Cert Not Attached
13	39	Bypass Indicator
		blank = Tax is at 10% - no error present
		1 = Tax less than 10% and substantiated - no math error
		2 = Tax less than 10% but is unsubstantiated - set math error.
13	79	Large Trust Election
		blank = not applicable
		1 = box checked, don't math verify
14	27–47	Amount Realized in Transfer
15	31-42	US Real Property Description
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-69
Command Code BMFOL Return Form 990C Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 33:
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	45	RPS Indicator
8	57-59	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	45–48	Parent Name Control
10	64–73	Parent EIN
11	19–39	Tax per Taxpayer
11	42–49	Large Corporation Indicator
11	72–73	80% Indicator
14	21–22	Correspondence Indicator
14	64	Organization Code
14	77–80	Form 1120 Exception Quarters
16	24	SOI Indicator
16	41	Control Group Code
16	56	Income Code
16	72–74	Form 1120 Preparer Code
17	11-12	Asset Code
17	24	Form 1120 ADP Indicator
19	20–40	Total Income
19	60–80	Total Deductions
20	20–40	Net Taxable Income
20	60–80	Total Gross Receipts
21	20–40	Total Assets—End of Year
21	60–80	First Limited Tax Bracket
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-70
Command Code BMFOL Return Form 990C Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 33:
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	20–40	Form 1120 Unapplied Credit Elect
5	60–80	Form 1120 Net Credits Claimed
6	20–40	Form 1120 Credit Elect per Taxpayer
6	60–80	Form 1120 Environmental Tax
7	20–40	Form 1120 New Jobs Credit
7	60–80	Form 1120 Overpayment of Windfall Profits Tax
8	20–40	Form 1120 Current Year Tax Base
8	60–80	Form 1120 Prior Year Tax Base
9	20–40	Possession Tax Credit
9	60–80	Form 1120 Minimum Tax
10	20–40	Personal Holding Company Tax
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-71
Command Code BMFOL Return Form 990T Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 34
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	44	RPS Indicator
8	56-58	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	12–13	MFT 44 Filing Requirement Code
11	45–48	Parent Name Control
11	64–73	Parent EIN
12	19–39	Tax per Taxpayer
12	42–49	Large Corporation Indicator
12	72–73	80% Indicator
14	21–22	Correspondence Indicator
14	64	Organization Code
14	77–80	Form 1120 Exception Quarters
16	24	SOI Indicator
16	41	Control Group Code
16	56	Income Code
16	72–74	Preparer Code
18	20–40	Total Income
18	60–80	Total Deductions
19	20–40	Net Taxable Income
19	60–80	Estimated Tax Credit
20	20–40	Minimum Tax
20	60–80	Overpayment of Windfall Profits Tax
21	20–40	Multiple Surtax Exemption
21	60–80	Surtax Exemption
22	20–40	Environmental Tax
22	60–80	Proxy Tax
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-72
Command Code BMFOL Return Form 990T Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 34
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
4	18–19	TCMP Sample Code
4	33	TCMP Subset Code
6	20–40	Unapplied Credit Elect
6	60–80	Credit Elect per Taxpayer
7	20–40	Current Year Tax Base
7	60–80	Prior Year Tax Base
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-73
Command Code BMFOL Return Form 1041A Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, NET, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date
8	45	RPS Indicator
8	57-59	ISSC Code
8	78	Math Status Code
9	42–47	Taxpayer Notice Codes
10	23–32	Alpha Condition Codes
14	21–22	Correspondence Indicator
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-74
Command Code BMFOL Return Form 5227 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 37
1	18–19	WT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	44	RPS Indicator
8	56-58	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	19–39	Tax per Taxpayer
14	21–22	Correspondence Indicator
14	47	Notice Issuance Code
		0 = insignificant
		1 = significant
20	20–40	Total Assets—End of Year
20	60–80	Total Ordinary Income
21	20-40	Gross Income
21	60-80	Total Capital Gain / Loss
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-75
Command Code BMFOL Return Form 3520A Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 42
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	44	RPS Indicator
8	56-58	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	73	Notice Indicator
		0 = Return Not Delinquent
		1 = Delinquent and Penalty Generated
		2 = Delinquent and Penalty Not Generated
11	21–41	Tax per Taxpayer
11	53–55	Audit Codes
	53	Schedule K-1 Indicator
		0 = Schedule K-1 not Attached
		1 = Schedule K-1 Attached
	54	Owner Statement Indicator
		0 = Owner Statement not Attached
		1 = Owner Statement Attached
	55	Beneficiary Statement Indicator
		0 = Beneficiary Statement not Attached
		1 = Beneficiary Statement Attached
11	77–80	Appointed US Agent Checkbox
12	25–44	Total Income
12	77–80	Transfer Property to another Entity Checkbox
13	25–44	Trust Value of US Owner
13	77	Foreign Trust Owner Checkbox
		I = Individual
		P = Partnership
		C = Corporation
15	11–50	Foreign Trust Name
16	11–45	Foreign Trust Address
16	54–75	Foreign Trust City
17	112–12	Foreign Trust State
17	37–49	Foreign Trust Zip Code
17	74–75	Foreign Trust Country Code
19	16–55	Trustee Name
19	69–80	Trustee Tin
20	28–67	Trustee Owner Name
21	28–67	Trustee Beneficiary Name
22	28–67	U.S. Owner Name
23	28–67	U.S. Beneficiary Name
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-76
Command Code BMFOL Return Form 990PF Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 44
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	42–49	Large Corporation Indicator
11	72–73	80% Indicator
12	8-21	Incomplete Return Indicator Codes (up to five;separated by spaces')
		01 = Part I Missing
		02 = Part II Missing
		08 = Part VIII Missing
		10 = Part X Missing
		11 = Part XI Missing
		13 = Part XIII Missing
		14 = Part XIV Missing
		15 = Part XV Missing
		17 = Part XVII Missing
		50 = Schedule B Missing
		99 = Non-IRI Code
12	78	Notice Issuance Code
		1 = Return is filed late an no Correspondence Code 22/23/24 is present.
		2 = Return is filed on time, but Correspondence Code 22/23/24 is present.
		3 = Return is filed late and Correspondence Code is 22,23, or 24.
14	21–22	Correspondence Indicator
14	64	Organization Code
14	77–80	Exception Quarters
15	22-25	Forms Count Tax Year
15	59-60	E-File Mandate
16	12	Audit Indicator
16	27	4990 Code
16	56	Income Code
17	11-12	Asset Code
17	24	ADP Indicator
17	59–60	EO Status Indicator
19	20–40	Total Receipts Net Investment Income
19	60–80	Total Receipts—Books
20	20–40	Net Investment Income
20	60–80	Total Gross Receipts
21	20–40	Total Assets—End of Year
21	60–80	Net Investment Income Expenses
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-77
Command Code BMFOL Return Form 990 PF Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 44
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	20–40	Unapplied Credit Elect
5	60–80	Estimated Tax Credit
6	20–40	Credit Elect per Taxpayer
6	60–80	Current Year Tax Base
7	20–40	Prior Year Tax Base
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-78
Command Code BMFOL Return Form 8038 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 46
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	44-46	ISSC Code
10	71-80	Date of Most Recent 8038T
11	19–39	Tax per Taxpayer
11	51	CAF Indicator
11	78	F8038GC Tax Period IND
		0 = insignificant
		1 = Single issue/quarterly filer
		2 = Consolidated
12	23	Lease/Installment Checkbox Indicator
		Y = obligation in form of loss or installment sale
12	51–60	Issue Date
12	78	Penalty/Rebate Checkbox Indicator
		Y = Penalty in Lieu of Arbitrage Rebate selected
13	23–34	CUSIP Number
13	51–60	Maturity Date
13	78	Final 8038T Checkbox Indicator
		Y = Yes box checked
15	17–37	Issue Price
15	60–80	Rebate Amount
16	17–37	Unused Volume Cap
16	60–80	Total Volume Cap
17	17–37	Failure to Pay Timely Penalty
17	60–80	Overpayment/Bal Due Taxpayer
18	17–37	Failure to Pay Arbitrage Penalty
18	60–80	Previously Paid Rebate
19	17–37	Penalty In Lieu of Rebate
19	60–80	Interest on Underpaid Arbitrage Rebate
20	17–37	Proceeds for Bond Issue Costs
20	60–80	Proceeds for Current Refund Prior Issue
21	17–37	Loan from Proceeds Tax Exempt Obligations
21	60–80	Proceeds for Advance Refund Prior Issue
22	17-37	Penalty Upon Termination Amount
22	60-80	Yield Reduction Payment
23	17-37	Penalty Underpayment Interest
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-79
Command Code BMFOL Return Form 8038 Address Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 46
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	17–37	Vehicle Leases
5	60–80	Office Equip Leases
6	17–37	Real Prop Lease
6	60–80	Other Leases
7	17–37	Veh Bank Loans
7	60–80	Office Equip Loans
8	17–37	Real Prop Loans
8	60–80	Other Loans
9	17–37	Other Obligations
11	24-33	Vendor / Bank Emp ID Number
13	20-54	Name of Issue
14	20-54	Issuer Name
15	20–54	Issuer Name Continued
16	20–54	Street Address
17	20–41	City
18	20–21	State
19	20–32	Zip Code
20	20-54	Care of Name
21	20-54	Foreign Address
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-80
Command Code BMFOL Return Form 8038 CP BONDS Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 46
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	22-56	PT II CP Issue Name
6	22-56	PT II CP Issue EIN
7	22-56	PT II CP Street
8	22-43	PT II CP City
9	22-23	PT II CP State
10	22-34	PT II CP Zip Code
12	16-25	CP Interest Pay Date
12	47	CP Final Interest Checkbox
12	69	CP Entity ID Checkbox
13	24	CP Fixed variable Interest Checkbox
13	45-46	CP Direct Deposit Code
15	18-38	CP Issue Price
15	60-80	CP Interest Payable Amount
16	18-38	CP Build America Bonds
16	60-80	CP Recovery Zone Bonds
17	18-38	CP Net Increase Amount
17	60-80	CP Net Decrease Amount
18	18-38	CP Credit Pay Amount
18	60-80	CP Credit Pay Amount Computer
19	31-51	CP Adjustment Build America Bond Amount Computer
20	31-51	CP Adjustment Zone Bond Amount Computer
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-81
Command Code BMFOL Return Form 8038 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 46
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	19	CP Type of Issue
5	51-58	CP Applicable Credit Rate
6	40-60	CP Tp Int Pay Amt - Credit Rate
7	40-60	CP Clean Renew Energy Bonds Amt
8	40-60	CP Quality Energy Conservation Bonds Amt
9	40-60	CP Quality Zone Academy Bonds Amt
10	40-60	CP Quality School Construction Bonds Amt
11	40-60	CP Adj Clean Renew Energy Bond Claim
12	40-60	CP Adj Quality Energy Bond Claim
13	40-60	CP Adj Quality Zone Academy Bond Claim
14	40-60	CP Adj Quality School bond Claim
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-82
Command Code BMFOL Return Form 8871 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 47
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	45	RPS Indicator
8	57-59	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	19–39	Tax per Taxpayer
11	44-48	6020B
13	30	Exemption from Filing F8872 Indicator
		Y = Yes (corresponds with Masterfile value of 1)
		N = No (corresponds with Masterfile value of 2)
14	30	Exemption from Filing F990 Indicator
		Y = Yes (corresponds with Masterfile value of 1)
		N = No (corresponds with Masterfile value of 2)
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-83
Command Code BMFOL Return Form 8872 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 47
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	45	RPS Indicator
8	57-59	ISSC Code
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	19–39	Tax per Taxpayer
11	44-48	6020B
11	68	Type of Report
13	31-51	Reported Contributions Total
14	31-51	Reported Expenditures Total
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-84
Command Code BMFOL Return Form 4720 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN: 50
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of month for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	58-59	Correspondence Indicator
10	70-72	ISSC Code
11	19–39	Tax per Taxpayer
11	65	Organization Type Code
13–23	28–30	Abstract Number
13–23	36–56	Abstract Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-85
Command Code BMFOL Return Form 709 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–26	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	51-53	ISSC Code
11	19–39	Tax per Taxpayer
11	56	Prior Filing Code
11	68	Consent Code
12	13	Citizenship Code
12	32–41	Date of Death
14	20–40	Total Gifts Current Amount
14	60–80	Amount of Gifts from Spouse
15	20–40	Total Gifts from Donor Amount
15	60–80	Marital Deduction
16	20–40	Taxable Gifts Current Amount
16	60–80	Taxable Gifts Prior Amount
17	20–40	Prior Unified Credit
17	60–80	Current Unified Credit
18	20–40	Basis for Gifted Property
18	60–80	Generation Skipping Transfer Amount
19	20–40	Gift Tax
19	60–80	Annual Exclusion per Computer
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-86
Command Code BMFOL Return Form 709 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
4	31–51	Schedule A/B Computation Amount
5	31–51	Schedule A/B Amount Less Exemption
6	31–51	Schedule A/B Surtax Amount
7	31–51	Schedule B Computation Amount
8	31–51	Schedule B Amount Less Exemption
9	31–51	Schedule B Surtax Exclusion Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-87
Command Code BMFOL Return Form 706 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
13	18-19	Gross Estate Code
13	44	Special Evaluation Code
13	59-60	Payment Indicator
14	17–18	State Code
14	38–57	County of Death
15	14-26	Decedent Zip Code
16	20–40	Treasury Bond Claimed by Taxpayer
16	60–80	Generation Skipping Tax
17	20–40	Section 4981A Tax
17	60–80	Net Estate Tax
18	20–80	Large Estate Amount
18	60–80	Estate Surtax Amount
19	20–40	Large Estate Less Exemption Amount
19	60-80	Gross Estate Dollar Amt
20	20-40	Adjusted Taxable Gift Amt
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-88
Command Code BMFOL Return Form 2290 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
		TRANSACTION LINES
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
11	76	Heavy Vehicle Rate Indicator
13	14–23	Default Date
13	48–50	Installment Privilege
15	38–58	Installment Payment Past Due Amount
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-89
Command Code BMFOL Return Form 2290 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
7–21	17	Vehicle Category Code
7–21	23–29	Regular
7–21	36–42	Logging/Foreign
7–21	51–71	Vehicle Liability
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-90
Command Code BMFOL Return Form 11C Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)\////////
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
13	19	Nature of Change Indicator
14	12–13	Start Day
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-91
Command Code BMFOL Return Form 730 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	60-62	ISSC Code
11	19–39	Tax per Taxpayer
11	44–48	6020B Indicator
		blank = not present
		6020B = present
14	17–37	Wagers Accepted
14	60–80	Wager Layoffs Accepted
15	17–37	Total Wagers
15	60–80	Total Credits
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-92
Command Code BMFOL Return Form 990 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	42–47	Taxpayer Notice Codes
9	70-72	ISSC Code
10	23–32	Alpha Condition Codes
12	8-21	Incomplete Return Indicator Codes (up to five;separated by spaces')
		30 = Schedule A
		31 = Schedule A, Part I Missing
		32 = Schedule A, Part II Missing
		33 = Schedule A, Part III Missing
		34 = Schedule A, Part IV Missing
		35 = Schedule A, Part V Missing
		36 = Schedule A, Part VI-A Missing
		50 = Schedule B Missing
		61 = Part I Missing
		62 = Part II Missing
		63 = Part IV Missing
		92 = Part II Missing
		94 = Part IV Missing
		95 = Part V Missing
		99 = Non-IRI Code
12	78	Notice Issuance Code
		1 = Return is filed late an no Correspondence Code 22/23/24 is present.
		2 = Return is filed on time, but Correspondence Code 22/23/24 is present.
		3 = Return is filed late and Correspondence Code is 22,23, or 24.
14	21–22	Correspondence Indicator
14	78	Unrelated Business Income Code
		blank = Not Applicable
		1 = Yes
		2 = No
15	22-25	Forms Count Tax Year
15	43	E-File Mandate
20	20–40	Total Assets—End of Year
20	60–80	Total Gross Receipts
21	20–40	Total Legislative Expenses
21	60–80	Total Revenue
22	20-40	Total Assets-Beginning of Year
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-93
Command Code BMFOL Return Form 3520 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	49	Return Type
10	66–67	US Agent Code
10	78-80	ISSC Code
11	19–39	Tax per Taxpayer
11	65	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
12	20–59	Name of Decedent
12	67–78	TIN of Decedent
13	20–59	Name of Creator of the Trust
13	67–78	TIN of Creator of the Trust
14	20–59	Name of Other Trust Owner
14	67–78	TIN of Other Trust Owner
15	20–59	Name of First Beneficiary Listed
15	67–78	TIN of First Beneficiary Listed
16	20–59	Name of Second Beneficiary Listed
16	67–78	TIN of Second Beneficiary Listed
17	20–59	Name of First Trustee Named
17	67–78	TIN of First Trustee Named
18	20–59	Name of Second Trustee Named
19	10–21	TIN of Preparer
19	36–45	EIN of Estate
19	64–65	Transfer Exchange Obligation Code
19	77–78	Obligation Code
20	14–15	Schedule B Transfer or Exchange for Less than Fair Market Value
20	36–56	Total Excess Transfer Amount
20	77–78	Hold Qualified Obligation Code
21	36–56	Total Excess Fair Market Value Amount
21	77–78	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
22	36–56	Gross Reportable Amount
22	77–78	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
23	62–63	Extension Code
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-94
Command Code BMFOL Return Form 5500 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	44-46	ISSC Code
11	19–39	Tax per Taxpayer
11	73	Late/Incomplete Filing Indicator
		blank = not significant
		I = Incomplete Filing
		N = Late Filing
		O = CP213 prior to 200328
12	28-30	Penalty Reference Number
12	33–53	Penalty Reference Amount
13	28-30	Penalty Reference Number
13	33–53	Penalty Reference Amount
14	28–30	Penalty Reference Number
14	33–53	Penalty Reference Amount
15	33-53	Total Penalty Amount
16	20–54	Name
17	20–54	Name Continuation
18	20–54	Street Address
19	20–41	City
20	20–21	State
21	20–32	Zip Code
22	20–54	Care of Name Line
23	20–54	Foreign Address
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-95
Command Code BMFOL Return Form 5330 Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT:76
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
10	51-60	ASED
10	70-79	CSED
11	26–42	Tax per Taxpayer
11	70-79	Plan sponsor year ending
12	26–29	Excess Fringe Benefit Year
12	70–76	Plan Sponsor Year Ending
12	70-79	Reversion Date
13	26–37	Reversion Amount
13	70–79	Return due Date
14	26–35	Extended Due Date
14	70-79	Amendment Date
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-96
Command Code BMFOL Return Form 5330 display.

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN
1	18–19	MFT:76
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	13-15	Abstract 161 Number (0 or 161)
5	17-19	Abstract 164 Number (0 or 164)
5	21-23	Abstract 200 Number (0 or 200)
5	25-27	Abstract 209 Number (0 or 209)
5	29-31	Abstract 202 Number (0 or 202)
5	33-35	Abstract 203 Number (0 or 203)
5	37-39	Abstract 159 Number (0 or 159)
5	41-43	Abstract 163 Number (0 or 163)
5	45-47	Abstract 201 Number (0 or 201)
5	49-51	Abstract 205 Number (0 or 205)
5	53-55	Abstract 204 Number (0 or 204)
5	57-59	Abstract 226 Number (0 or 226)
5	62-63	Abstract 228 Number (0 or 228)
5	65-67	Abstract 224 Number (0 or 224)
5	69-71	Abstract 225 Number (0 or 225)
5	73-75	Abstract 227 Amount (0 or 227)
5	77-79	Abstract 237 Amount (0 or 237)
6	13-15	Abstract 450 Number (0 or 450)
6	17-19	Abstract 451 Number (0 or 451)
6	21-23	Abstract 452 Number (0 or 452)
8	22–38	Tax on Non-Deductible Contributions to Qualified Plans (Section 4972)
8	63–79	Tax on Prohibited Transactions (Section 4975A)
9	22–38	Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973)
9	63–79	Tax Due because of Failure to Meet the Minimum Funding Standards (Section 4971A)
10	22–38	Tax on Disqualified Benefits (Section 4976)
10	63–79	Tax on Excess Fringe Benefits (Section 4977)
11	22–38	Tax on Certain ESOP dispositions (Section 4978 and 4978A)
11	63–79	Tax on Excess Contributions to Certain Plans (Section 4979)
12	22–38	Tax on Certain ESOP dispositions (Section 4978B)
12	63–79	Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
13	22–38	Tax on Certain Prohibited Allocations of Qualified ESOP Securities (Section 4979A)
13	63–79	Tax Related to Liquidity Shortfall (Section 4971F1)
14	22-38	4980F Tax (Correction)
14	63-79	Failure To Correct Prohibited Transactions (Section 4975B)
15	22-38	Failure To Correct Minimum Funding Standards (Section 4971B)
15	63-79	Failure To Correct Liquidity Shortfall (Section 4971F2)
16	22-38	Tax on Prohibited Tax Shelter Transactions (4965)
16	63-79	Funding Improvement or Rehabilitation Plan
17	22-38	Failure to meet Requirements for plans in Endangered or Critical Status
17	63-79	Failure to Adopt Rehabilitation Plan
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-97
Command Code BMFOL Return Form 706GS(T) Display

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LINE	POSITION	DESCRIPTION AND VALIDITY
1	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
11	19–39	Tax per Taxpayer
11	60-62	ISSC Code
14	21–51	Balance Due or Overpayment
14	60–80	Form 2758 Payment
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-98
Command Code BMFOL Return Form 706GS(D) Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–29	TIN, Display File Source, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indictor: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	60-62	ISSC
11	19–39	Tax per Taxpayer
13	20–40	Balance Due or Overpayment
13	60–80	Form 2758 Payment
14	20–40	Tentative Totals Transfers
14	60–80	Adjusted Allowable Expenses
15	20–40	Taxable Amount Per Computer
15	60–80	Gross GST Tax Computer
16	20–40	Credit for GST State Tax
16	60–80	GST Limit Per Computer
17	20–40	Allowable Credit Per Computer
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-99
Command Code BMFOL Return Form 8703 Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN:
1	18–19	MFT 84
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	44-46	ISSC Code
11	19–39	Tax per Taxpayer
12	25-45	Total Low Income Units
13	38-47	Begin Date Of Qualified Project Period
14	17	Signature Code
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-100
Command Code BMFOL Return Form 8038B Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN:
1	18–19	MFT 85
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
12	14-25	Cusip Number
12	37-46	Issue Date
12	60-69	Maturity Date
13	14	Signature code
13	43	Type of Credit Bonds Checkbox
13	58-68	Issue Price
14	20-54	Name of Issue
15	20-54	Issuer Name
16	20–54	Issuer Name Continued
17	20–54	Street Address
18	20–41	City
19	20–21	State
20	20–32	Zip Code
21	20-54	Care of Name
22	20-54	Foreign Address
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-101
Command Code BMFOL Return Form 8038TC Display

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	01–05	Command Code: BMFOL or BMFOR
1	06	Command Definer Code: R
1	07–16	EIN:
1	18–19	MFT 86
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5	04-06	Substitute for Return (SFR) Indicator
5	08–17	Assessment Date
5	19–24	Transaction Cycle
5	27–47	Remittance Amount
5	49–58	Transaction Date
5	60–80	Total Tax Liability Amount
6	15	Designee Checkbox
		blank = Insignificant
		1 = Checkbox checked on return
6	32-36	Designee Pin
6	49-60	Preparer Phone Number
6	72-80	Audit Codes
7	11	Preparer Checkbox
7	28-36	Preparer PTIN
7	49-57	Preparer EIN
7	72-73	Foreign Code
8	28–37	Correspondence Received Date:
8	52	RPS Indicator
8	78	Math Status Code
9	20	Months Delinquent
		The number of months for which a delinquency penalty was assessed
9	42–47	Taxpayer Notice Codes
9	73	Penalty and Interest Code
10	23–32	Alpha Condition Codes
10	42-44	ISSC Code
11	19–39	Tax per Taxpayer
12	14-25	Cusip Number
12	37-46	Issue Date
12	60-69	Maturity Date
13	14	Signature code
13	58-68	Issue Price
14	20-54	Name of Issue
15	20-54	Issuer Name
16	20–54	Issuer Name Continued
17	20–54	Street Address
18	20–41	City
19	20–21	State
20	20–32	Zip Code
21	20-54	Care of Name
22	20-54	Foreign Address
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-102
Command Code BMFOL CAWR Return Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: U
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More
4	11–12	CAWR Type Case Record Code
4	13	CAWR Range Case Code
4	33–34	CAWR Type Closed Case Code
4	35	CAWR Range Closed Case Code
4	54–55	Transcript District Office
4	74–78	Selection Score
5	1-3	CAF Literal
5	5-12	Merge In Process Literal
5	14-17	Consolidation Literal
5	19-21	CID Literal
5	23-27	TC520 Literal
5	29-32	Examination Literal
5	34-40	Spanish Literal
5	48	TDA/TDI Indicator
5	70-78	Number of Employees
6	36-37	1st Prior Year Case Type
6	38	1st Prior Year Range Case Code
6	44-45	2nd Prior Year Case Type
6	46	2nd Prior Year Range Case Code
6	72-73	3rd Prior Year Case Type
6	74	3rd Prior Year Range Case Code
7	5	OIC Indicator
7	14	CC53 Indicator
7	28	UPC 312-3 Indicator
7	40	Duplicate Return Indicator
7	54	Amended Return Indicator
7	66	Restriction Indicator
7	75	AIMS Indicator
8	7	TC570 Indicator
8	18-19	6020B Indicator
8	34-42	Audit Codes
8	52-54	ISSC Code
11	04-06	Substitute for Return (SFR) Indicator
11	08-17	Assessment Date
11	19-24	Transaction Cycle
13	15-35	Posted Taxable SSA Wages
13	37-57	Reported Taxable SSA Wages
13	59-79	Processed Taxable SSA Wages
14	15-35	Posted Taxable SSA Tips
14	37-57	Reported Taxable SSA Tips
14	59-79	Processed Taxable SSA Tips
15	15-35	Posted Medicare Wages/Tips
15	37-57	Reported Medicare Wages/Tips
15	59-79	Processed Medicare Wages/Tips
16	15-35	Posted Federal Tax Withheld
16	37-57	Reported Federal Tax Withheld
16	59-79	Processed Federal Tax Withheld
17	15-35	Posted Employee SSA Tax
17	37-57	Reported Employee SSA Tax
17	59-79	Processed Employee SSA Tax
18	15-35	Posted Employee Medicare Tax
18	37-57	Reported Employee Medicare Tax
18	59-79	Processed Employee Medicare Tax
19	15-35	Posted Total Compensation
19	37-57	Reported Total Compensation
19	59-79	Processed Total Compensation
20	15-35	Posted Advanced EIC
20	37-57	Reported Advanced EIC
20	59-79	Processed Advanced EIC
21	15-35	Posted 3rd Party Sick
21	37-57	Reported 3rd Party Sick
21	59-79	Processed 3rd Party Sick
22	15-35	Posted Hire Exempt Wages
22	37-57	Reported Hire Exempt Wages
22	59-79	Processed Hire Exempt Wages

Exhibit 2.3.59-103
Command Code BMFOL CAWR Return Display

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code: BMFOL
1	06	Command Definer Code: U
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More
		TRANSACTION LINES
5	07–16	Transaction Date
5	19–24	Transaction Cycle
5	26–42	Transaction DLN
5	45-61	Transaction RLN
7	70-79	Cross-Reference EIN
8	19-39	Reported Taxable Social Security Wages
8	41-61	Processed Taxable Social Security Wages
8	73-74	Document Type
9	19–39	Reported Taxable Social Security Tips
9	41-61	Processed Taxable Social Security Tips
9	73	Employment Type Code
10	19-39	Reported Taxable Medicare Wages/Tips
10	41-61	Processed Taxable Medicare Wages/Tips
10	73	Correction Indicator
11	19-39	Reported Federal Tax Withheld
11	41-61	Processed Federal Tax Withheld
11	73	Problem Indicator
12	19-39	Reported Total Social Security Tax
12	41-61	Processed Total Social Security Tax
12	73	W-3 Indicator
13	19-39	Reported Total Medicare Tax
13	41-61	Processed Total Medicare Tax
13	76	Name Control Indicator
14	19-39	Reported Total Compensation
14	41-61	Processed Total Compensation
14	77	WIRS Address
15	19-39	Reported Advanced EIC
15	41-61	Processed Advanced EIC
15	77-80	Establishment Number
16	19-39	Reported Third Party Sick Pay
16	41-61	Processed Third Party Sick Pay
17	19-39	Reported Hire Exempt Wages
17	41-61	Processed Hire Exempt Wages
18	24-32	Reported W-2 Count
18	46-54	Processed W-2 Count
19	22-38	Consolidated RLN
19	42-58	Consolidated RLN
19	62-78	Consolidated RLN
20	22-38	Consolidated RLN
20	42-58	Consolidated RLN
20	62-78	Consolidated RLN

Exhibit 2.3.59-104
Command Code BMFOL CAWR Return Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: U
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More
5	02–04	Transaction Code 982
5	07–16	Transaction Date
5	19–24	Transaction Cycle
5	26–42	Transaction DLN
5	52–53	MFT
5	55–60	Period
5	72–80	Number of Employees
6	60–80	SSA/Medicare Tax Adjusted Amount
7	53–61	IMF SSN
7	77–79	Cross-Reference Plan Number
8	24-44	Taxable Social Security Wages Paid Amount
9	24-44	Taxable Tips Reported Amount
10	24-44	Adjusted Total of Tax Withheld Amount
11	24-44	Advanced Earned Income Credit (EIC) Amount
12	24-44	Medicare Wages Amount
13	24-44	Hire Exempt Wages
14	02–04	Transaction Code 984
14	07–16	Transaction Date
14	19–24	Transaction Cycle
14	26–42	Transaction DLN
14	55–56	Status Code
14	72–80	W-2 Count
15	43-59	Transaction RLN
16	67–76	Transfer EIN
17	19–39	Reported Taxable Social Security Wages
17	41–61	Processed Taxable Social Security Wages
17	69–72	Transfer Tax Period
18	19–39	Reported Taxable Social Security Tips
18	41–61	Processed Taxable Social Security Tips
18	68	Transfer Indicator
19	19–39	Reported Taxable Medicare Wages/Tips
19	41–61	Processed Taxable Medicare Wages/Tips
19	73	Correction Indicator
20	19–39	Reported Federal Tax Withheld
20	41–61	Processed Federal Tax Withheld
20	72	W-3 Indicator
21	19–39	Reported Advanced EIC
21	41–61	Processed Advanced EIC
21	68–77	Micro Sequence Number
23	02–04	Transaction Code 986
23	07–16	Transaction Date
23	19–24	Transaction Cycle
23	26–42	Transaction DLN
23	58–59	Status Code

Exhibit 2.3.59-105
Command Code BMFOL CAWR Return Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: U
1	07–16	EIN
1	18–19	MFT
1	20–25	Tax Period
1	26–28	Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡ ≡
3	01–09	Record From Retention Register
3	11–45	First Name Line
3	47–73	Filing Requirements (Up to Four)—Plus Sign (+) if More
5	02–04	Transaction Code 925
5	07–16	Transaction Date
5	19–24	Transaction Cycle
5	26–42	Transaction DLN
6	20-59	IDRM Process Codes

Exhibit 2.3.59-106
Command Code BMFOL Quarterly Return Form 941 Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: W
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	01–17	DLN
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
5	04	Return on Retention Register Indicator
5	05–10	Tax Period
5	15	Return Posted Indicator
5	21–28	SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds)
5	33–53	SSA Wages Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
5	58–78	Total Tax Settlement Amount (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
23	19–59	Informational Message
		NO QUARTERLY INFO AVAILABLE FOR THIS YEAR
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-107
Command Code BMFOL Lookback Review Display

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: K
1	07–29	TIN, Display File Source Code, MFT, Tax Period, Plan Number
1	51–54	Requested Lookback Year: YYYY
1	68–71	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT or
		Caution Indicator: CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡
7–10	04	Return on Retention Register Indicator
7–10	05–10	Lookback Tax Period
7–10	15	Lookback Return Posted Indicator
7–10	21–28	Lookback SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds)
7–10	33–53	Lookback Total Tax Settlement Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
7–10	57–80	Lookback Deposit Requirements/Base Period Code (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
11	33–54	Total Lookback Tax: total of up to four Lookback Total Tax Settlement Amounts
16–21	04	Return on Retention Register Indicator
16–21	05–10	Subsequent Review Tax Period
16–21	15	Subsequent Review Return Posted Indicator
16–21	21–28	Subsequent Review SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds)
16–21	33–53	Lookback Total Tax Settlement Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
16–21	57–80	Subsequent Review Deposit Requirements/Base Period Code (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds)
23	19–59	Informational Message
		NO LOOKBACK INFO AVAILABLE FOR THIS YEAR
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-108
Command Code BMFOL Retention Recovery Display

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	01–29	Input Command Code

Exhibit 2.3.59-109
Command Code BMFOL Output Display Error

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–29	Input Command Code
5	08–09	Message Number
5	13–65	Message
10–18	10–65	Explanation

Exhibit 2.3.59-110
Command Code BMFOL Definer C Input Format

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LINE	POSITION	DESCRIPTION AND VALIDITY

1	01–05	Command Code (BMFOL)
1	06	Definer Code (C)
1	07–10	Check Symbol
1	11	Dash
1	12-19	Check Number

Exhibit 2.3.59-111
Command Code BMFOL Refund Research 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	01–05	Command Code
1	06	Definer Code (# or C)
1	07–26	TIN, Display File Source Code, MFT, Tax Period
5	12–20	TIN
6	12-12	MFT
7	19-34	Tax Period
8	17-19	Plan Number
10-14	07-10	Check Symbol
10-14	12-19	Check Number
10-14	24-33	Payment Issue Date
19-21	07-74	Message Area

Exhibit 2.3.59-112
Command Code BMFOL Retention Registers without Vestigial Entries

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	01–05	Command Code: BMFOL
1	06	Command Definer Code: N
1	07–18	TIN, Display File Source Code
1	59–62	Name Control
1	76–80	Potentially Dangerous Taxpayer Indicator: PDT
		Caution Indicator:CAU
2	71–72	Cycle of Latest Update
2	76–80	≡ ≡ ≡ ≡
5	02–03	MFT
5	05–10	Tax Period
5	12–14	Plan Number
5	17–20	Year Removed
5	29–30	MFT
5	32–37	Tax Period
5	39–41	Plan Number
5	44–47	Year Removed
5	56–57	MFT
5	59–64	Tax Period
5	66–68	Plan Number
5	71–74	Year Removed
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-113
Command Code BMFOL Deposit Schedule 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	01–05	Command Code: BMFOL
1	06	Command Definer Code: D
1	07–18	TIN
1	59–62	Name Control
6-22	06–09	Form Number
6-22	20–22	Notice Issued
		136 or 137
6-22	23	Notice Alpha Subtype
		blank, A, or B
6-22	30–39	Scheduled Deposit Frequency
		Monthly or Semiweekly
6-22	47–50	Required Tax Year
6-22	60–65	Lookback Extract Cycle
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Exhibit 2.3.59-114
Command Code BMFOL Payment 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	01–05	Command Code: BMFOL
1	06	Command Definer Code: P
1	07–16	TIN
1	18 - 23	From Date
1	25 - 30	To Date
5-21	01 - 02	MFT
5-21	04 - 09	Tax Period
5-21	12 - 14	Plan Number
5-21	17 - 19	Transaction Code
5-21	20	Reversal Indicator
5-21	22 - 29	Transaction Date
5-21	32 - 52	Amount
5-21	55 - 60	Cycle
5-21	64 - 80	DLN
24	21–23	Current Page Number
24	28–30	Last Page Number
24	48–50	Next Page Number

Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 59. Command Codes BMFOL and BMFOR

2.3.59 Command Codes BMFOL and BMFOR

Manual Transmittal

Purpose

Material Changes

Effect on Other Documents

Audience

Effective Date

2.3.59.1 (01-20-2003)Command Code BMFOL Overview

2.3.59.2 (01-01-2000)Command Code BMFOL Basics

2.3.59.3 (01-17-2009)Command Code BMFOR Basics

2.3.59.4 (01-13-2012)Restoring RRR Tax Modules to Master File

2.3.59.5 (01-17-2010)Command Code BMFOL Full Input Formats

2.3.59.6 (01-17-2010)Command Code BMFOL Abbreviated Input Formats

2.3.59.7 (01-17-2010)Command Code BMFOL Message Screens and Index Message Screens

2.3.59.8 (01-13-2012)Table of Screen Exhibits

Exhibit 2.3.59-1 Command Code BMFOL/BMFOR Input Display

Exhibit 2.3.59-2 Command Code BMFOL/BMFOR Input Display

Exhibit 2.3.59-3 Command Code BMFOL Input Display

Exhibit 2.3.59-4 Command Code BMFOL Input Display

Exhibit 2.3.59-5 Command Code BMFOL Input Display

Exhibit 2.3.59-6 Command Code BMFOL Input Display

Exhibit 2.3.59-7 Command Code BMFOL Input Display

Exhibit 2.3.59-8 Command Code BMFOL Input Display

Exhibit 2.3.59-9 Command Code BMFOL Input Display

Exhibit 2.3.59-10 Command Code BMFOL Summary Display

Exhibit 2.3.59-11 Command Code BMFOL Last Period Satisfied Display

Exhibit 2.3.59-12 Command Code BMFOL Entity Display

Exhibit 2.3.59-13 Command Code BMFOL Entity Display - Address Information

Exhibit 2.3.59-14 Command Code BMFOL Entity Display

Note:

Exhibit 2.3.59-15 Command Code BMFOL Entity Display

Note:

Exhibit 2.3.59-16 Command Code BMFOL Entity Display

Note:

Exhibit 2.3.59-17 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-18 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-19 Command Code BMFOL Tax Module Display

Exhibit 2.3.59-20 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-21 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-22 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-23 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-24 Command Code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-25 Command code BMFOL Tax Module Display

Note:

Exhibit 2.3.59-26 Command Code BMFOL Adjustment Display

Note:

Exhibit 2.3.59-27 Command Code BMFOL Adjustment Display

Note:

Exhibit 2.3.59-28 Command Code BMFOL Adjustment Display

Note:

Exhibit 2.3.59-29 Command Code BMFOL Adjustment Display

Note:

Exhibit 2.3.59-30 Command Code BMFOL Audit History Display

Exhibit 2.3.59-31 Command Code BMFOL FTD Entity Display

Exhibit 2.3.59-32 Command Code BMFOL Status History Display

Note:

Exhibit 2.3.59-33 Command Code BMFOL Retention Register Display

Exhibit 2.3.59-34 Command Code BMFOL Exempt Organization Display

Exhibit 2.3.59-35 Command Code BMFOL Exempt Organization Display

Exhibit 2.3.59-36 Command Code BMFOL Return Display (Except CAWR)

Exhibit 2.3.59-37 Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-38 Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-39 Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-40 Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-41 Command Code BMFOL Return Form 1120 Display

Exhibit 2.3.59-42 Command Code BMFOL Return Form 1120 Display

Exhibit 2.3.59-43 Command Code BMFOL BMF Return Form 720 Display

Exhibit 2.3.59-44 Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-45 Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-46 Command Code BMFOL BMF Return Form 8743 Display

2.3.59.1 (01-20-2003)
Command Code BMFOL Overview

2.3.59.2 (01-01-2000)
Command Code BMFOL Basics

2.3.59.3 (01-17-2009)
Command Code BMFOR Basics

2.3.59.4 (01-13-2012)
Restoring RRR Tax Modules to Master File

2.3.59.5 (01-17-2010)
Command Code BMFOL Full Input Formats

2.3.59.6 (01-17-2010)
Command Code BMFOL Abbreviated Input Formats

2.3.59.7 (01-17-2010)
Command Code BMFOL Message Screens and Index Message Screens

2.3.59.8 (01-13-2012)
Table of Screen Exhibits

Exhibit 2.3.59-1
Command Code BMFOL/BMFOR Input Display

Exhibit 2.3.59-2
Command Code BMFOL/BMFOR Input Display

Exhibit 2.3.59-3
Command Code BMFOL Input Display

Exhibit 2.3.59-4
Command Code BMFOL Input Display

Exhibit 2.3.59-5
Command Code BMFOL Input Display

Exhibit 2.3.59-6
Command Code BMFOL Input Display

Exhibit 2.3.59-7
Command Code BMFOL Input Display

Exhibit 2.3.59-8
Command Code BMFOL Input Display

Exhibit 2.3.59-9
Command Code BMFOL Input Display

Exhibit 2.3.59-10
Command Code BMFOL Summary Display

Exhibit 2.3.59-11
Command Code BMFOL Last Period Satisfied Display

Exhibit 2.3.59-12
Command Code BMFOL Entity Display

Exhibit 2.3.59-13
Command Code BMFOL Entity Display - Address Information

Exhibit 2.3.59-14
Command Code BMFOL Entity Display

Exhibit 2.3.59-15
Command Code BMFOL Entity Display

Exhibit 2.3.59-16
Command Code BMFOL Entity Display

Exhibit 2.3.59-17
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-18
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-19
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-20
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-21
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-22
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-23
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-24
Command Code BMFOL Tax Module Display

Exhibit 2.3.59-25
Command code BMFOL Tax Module Display

Exhibit 2.3.59-26
Command Code BMFOL Adjustment Display

Exhibit 2.3.59-27
Command Code BMFOL Adjustment Display

Exhibit 2.3.59-28
Command Code BMFOL Adjustment Display

Exhibit 2.3.59-29
Command Code BMFOL Adjustment Display

Exhibit 2.3.59-30
Command Code BMFOL Audit History Display

Exhibit 2.3.59-31
Command Code BMFOL FTD Entity Display

Exhibit 2.3.59-32
Command Code BMFOL Status History Display

Exhibit 2.3.59-33
Command Code BMFOL Retention Register Display

Exhibit 2.3.59-34
Command Code BMFOL Exempt Organization Display

Exhibit 2.3.59-35
Command Code BMFOL Exempt Organization Display

Exhibit 2.3.59-36
Command Code BMFOL Return Display (Except CAWR)

Exhibit 2.3.59-37
Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-38
Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-39
Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-40
Command Code BMFOL Return Form 941 Display

Exhibit 2.3.59-41
Command Code BMFOL Return Form 1120 Display

Exhibit 2.3.59-42
Command Code BMFOL Return Form 1120 Display

Exhibit 2.3.59-43
Command Code BMFOL BMF Return Form 720 Display

Exhibit 2.3.59-44
Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-45
Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-46
Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-47
Command Code BMFOL BMF Return Form 8743 Display

Exhibit 2.3.59-48
Command Code BMFOL BMF Return Form 942 Display

Exhibit 2.3.59-49
Command Code BMFOL BMF Return Form 1041 Display

Exhibit 2.3.59-50
Command Code BMFOL BMF Return Form 1041 Display

Exhibit 2.3.59-51
Command Code BMFOL Return Form 1065 Display

Exhibit 2.3.59-52
Command Code BMFOL Return Form 1066 Display

Exhibit 2.3.59-53
Command Code BMFOL Return Form 8804 Display

Exhibit 2.3.59-54
Command Code BMFOL Return Form CT-1 Display

Exhibit 2.3.59-55
Command Code BMFOL Return Form CT-1 Display (Page 2)

Exhibit 2.3.59-56
Command Code BMFOL Return Form 940 Display

Exhibit 2.3.59-57
Command Code BMFOL Return Form 940 Display (Page 2)

Exhibit 2.3.59-58
Command Code BMFOL BMF Return Form 943 Display

Exhibit 2.3.59-59
Command Code BMFOL BMF Return Form 943 Display (PAGE 2)

Exhibit 2.3.59-60
Command Code BMFOL Return Form 943 Display (PAGE 3)

Exhibit 2.3.59-61
Command Code BMFOL Return Form 1042 Display

Exhibit 2.3.59-62
Command Code BMFOL Return Form 1042 Display

Exhibit 2.3.59-63
Command Code BMFOL Return Form 944 Display

Exhibit 2.3.59-64
Command Code BMFOL Return Form 944 Display (page 2)

Exhibit 2.3.59-65
Command Code BMFOL Return Form 8752 Display

Exhibit 2.3.59-66
Command Code BMFOL Return Form 945 Display

Exhibit 2.3.59-67
Command Code BMFOL Return Form 945 Display

Exhibit 2.3.59-68
Command Code BMFOL Return Form 8288 Display

Exhibit 2.3.59-69
Command Code BMFOL Return Form 990C Display

Exhibit 2.3.59-70
Command Code BMFOL Return Form 990C Display

Exhibit 2.3.59-71
Command Code BMFOL Return Form 990T Display

Exhibit 2.3.59-72
Command Code BMFOL Return Form 990T Display