21.3.9  Processing Reporting Agents File Authorizations

Manual Transmittal

August 25, 2014

Purpose

(1) This transmits revised IRM 21.3.9, Taxpayer Contacts, Processing Reporting Agents File Authorizations.

Material Changes

(1) This IRM was revised to reflect the following changes:

SUBSECTION CHANGE
IRM 21.3.9.2.4 IPU 14U0794 issued 04-30-2014 deleted outdated information regarding Form 8633.
IRM 21.3.9.3.1 (2c & 2d) Added a note to each paragraph stating when Form 941 filing and payment authorizations are added to the RAF, the same authorities are added for Form 944.
IRM 21.3.9.3.1(2)(g) IPU 14U0794 issued 04-30-2014 added a reminder that electronic signatures are acceptable.
IRM 21.3.9.3.3 IPU 14U0794 issued 04-30-2014 updated section to include additional approved e-signature methods.
IRM 21.3.9.4 Clarified section and replaced Figures 21.3.9-1 and 21.3.9-2 with tables.
IRM 21.3.9.7(4) and (6) Replaced Figures 21.3.9-3 and 21.3.9-4 with tables.
IRM 21.3.9.8(1)(g) IPU 14U0794 issued 04-30-2014 updated exception regarding physical handling of Forms 8655.
IRM 21.3.9.8(2) Replaced Figure 21.3.9-5 with a table.
IRM 21.3.9.9(1)(j) IPU 14U0794 issued 04-30-2014 updated exception regarding physical handling of Forms 8655.
IRM 21.3.9.9(2) Replaced Figure 21.3.9-6 with a table.
IRM 21.3.9.9.1(2) IPU 14U0794 issued 04-30-2014 updated exception regarding physical handling of Forms 8655.
IRM 21.3.9.9.1(2) Replaced Figure 21.3.9-7 with a table.
IRM 21.3.9.9.2(6) IPU 14U0794 issued 04-30-2014 updated exception regarding physical handling of Forms 8655.
IRM 21.3.9.9.2 Replaced Figure 21.3.9-8 with a table.
IRM 21.3.9.9.3 Added table title.
IRM 21.3.9.9.4(4) IPU 14U0794 issued 04-30-2014 updated exception regarding physical handling of Forms 8655.
IRM 21.3.9.16(3) Replaced Figure 21.3.9-9 with a table.

Effect on Other Documents

IRM 21.3.9 dated August 30, 2013 (effective October 01, 2013), is superseded. This IRM incorporates SERP IRM Procedural Update 14U0794 issued 04-30-2014.

Audience

The primary users of this IRM are Small Business/Self-Employed (SB/SE) and Wage and Investment (W&I) Customer Account Services employees.

Effective Date

(10-01-2014)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.3.9.1  (10-01-2006)
Purpose

  1. The instructions in this IRM are used to process Form 8655, Reporting Agent Authorization. These forms are processed to the Reporting Agents File (RAF).

21.3.9.1.1  (10-01-2007)
Scope

  1. Reporting Agents File (RAF) authorizations, additions, deletions, and/or corrections are processed in the Ogden Accounts Management Campus. Any employee with Integrated Data Retrieval System (IDRS) access has the ability to research the RAF, but only RAF employees can add, delete or update the RAF. All Forms 8655 are mailed to:

    Internal Revenue Service
    Ogden Accounts Management Campus
    MS 6748 RAF Team
    1973 N Rulon White Blvd.
    Ogden, Utah 84404

21.3.9.1.2  (10-01-2013)
Background

  1. Form 8655, Reporting Agent Authorization, is used to authorize a designated agent to assist an employer in making required tax deposits and tax information filings to federal, state, and local governments. The Form 8655 allows a reporting agent the authorities listed below:

    1. File and sign certain tax returns filed electronically.

    2. Make Federal Tax Deposits (FTDs) and submit FTD information electronically.

    3. Receive duplicate copies of official notices, correspondence, transcripts or other information with respect to the electronic returns filed by the agent.

      Note:

      After consideration by the Taxpayer Communications Task group (TACT), an administrative decision was made to stop sending Reporting Agents inserts with their copy of taxpayer notices effective July 15, 2009.

    4. Receive duplicate copies of official notices, correspondence, transcripts, filing frequency information or other information with respect to the FTDs submitted electronically by the agent.

      Note:

      Upon request, an agent is entitled to receive transcripts of accounts for tax periods in which the agent filed the return electronically. The agent is also entitled to request and receive a transcript reflecting tax deposits/payments submitted electronically by the agent. Transcripts are required to be sanitized, per IRM 21.2.3.6., Sanitizing IDRS Transcripts.

      Reminder:

      Agents are not entitled to receive transcripts for tax periods for which they were not agents for the taxpayer.

    5. Provide information, as an "other third party" , to assist the IRS in deciding whether or not reasonable cause exists for penalty abatement when related to a filing or payment made electronically by the agent. Under these circumstances, the agent can be advised as to whether or not the penalty will be abated at the time the determination is made. Form 8655, Reporting Agent Authorization, does not authorize the agent to request penalty abatement on behalf of the taxpayer, argue the facts or appeal a denied request without Form 2848, Power of Attorney and Declaration of Representative. The determination can be conveyed over the telephone to the agent named in the authorization because, once made, the determination to abate or charge the penalty becomes part of the return information.

21.3.9.1.3  (10-01-2006)
Restructuring and Reform Act of 1998, Section 3705(a), IRS Employee Contacts

  1. The Restructuring and Reform Act of 1998, Section 3705, provides identification requirements for all IRS employees working tax related matters.

  2. IRS employees are required to give their title, last name, and identification/badge number during taxpayer telephone, face-to-face, and written contact. In addition, a telephone number is required on all taxpayer correspondence.

  3. Correspondex letters require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information. If the taxpayer does not need to contact a specific employee, then the correspondence needs only an IRS telephone number and standard signature.

21.3.9.2  (10-01-2006)
General Information

  1. This section provides a description and general information about the Reporting Agents File.

21.3.9.2.1  (10-01-2006)
Reporting Agents File (RAF)

  1. The Reporting Agent File (RAF) is a database that contains:

    • Reporting Agent records

    • Taxpayer/Client records

  2. The RAF is researched by Reporting Agent Employer Identification Number (EIN) to determine whether or not a Reporting Agent is on the RAF.

  3. The RAF is researched by taxpayer EIN to determine:

    • Reporting Agent authorized by the taxpayer

    • Sequence Number of the RAF record

    • Applicable tax forms and/or payments authorized by the taxpayer

    • Beginning period for each tax form and/or payment authorized

    • Date current authorization was established on RAF

    • Authorization for Reporting Agent to receive notices

21.3.9.2.2  (10-01-2006)
Reporting Agents, Batch Filers and Bulk Filers

  1. Reporting Agents (RAs) are companies, not individuals, who perform payroll services for other businesses (taxpayers/clients).

  2. In connection with these payroll services, RAs may file their client's employment tax returns electronically.

  3. RAs, Batch Filers and Bulk Filers may make Electronic FTDs for their clients. These FTDs are submitted through the Electronic Federal Tax Payment System (EFTPS).

    • A Batch Filer submits multiple EFTPS files at one time using a personal computer or telephone.

    • A Bulk Filer uses Electronic Data Interchange (EDI) to transmit EFTPS payments.

21.3.9.2.3  (10-01-2007)
Related IRMs

  1. The following IRMs are used in conjunction with this section:

    • IRM 3.13.2, BMF Account Numbers

    • IRM 3.13.222, BMF Entity Unpostable Correction Procedures

    • IRM 2.3.16, Command Code RFINK and RAFRQ

    • IRM 2.4.40, IDRS Terminal Input — Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG

21.3.9.2.4  (04-30-2014)
Application for Approval

  1. RAs who want to file their client's tax returns electronically must formally apply to the IRS for this privilege. These RAs must follow guidelines in Rev. Proc. 2012-32 or Rev. Proc. 2007-40 (whichever is appropriate) or subsequent revisions. Technical specification for filing RA Authorization information can be found in Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors.

  2. RAs and EFTPS filers who desire to make electronic FTDs for their clients must follow guidelines in Rev. Proc. 2012-34 or subsequent revisions.

  3. RAs/Filers send their applications to the appropriate Accounts Management Campus per the Revenue Procedures.

  4. As part of the application process, RAs/Filers must attach a list of all clients/taxpayers for whom they will file returns. This list is called a Reporting Agent's List. An example of this list can be found in Publication 1474, Exhibit 2.

  5. The RAs/Filers must also attach a completed Form 8655 (both signed and dated) for each client/taxpayer on the list. If the number of clients/taxpayers exceeds 100, then the agent's list must be filed as an electronic file through Secure Data Transfer (SDT) instead of paper. Any agent who submits more than 100 adds per week, via paper, will have all the submissions for that week rejected.

  6. RAs/Filers follow procedures in Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, to format their electronic files submitted through SDT.

    Note:

    Reporting Agent's Lists, whether filed on paper or as an electronic file through SDT, must contain accounts in EIN order. Accompanying Forms 8655 must also be in EIN order.

  7. When the RA/Filer is approved for electronic filing of tax returns and/or FTDs, an account must be established on the RAF for the RA/Filer. The RAF is a file of all authorized RAs, Batch Filers and Bulk Filers and their authorized clients. Take the following steps to add a RA/Filer to the RAF:

    1. Research Master File to verify the RA's Employer Identification Number (EIN), name, and address. Research RAF using Command Code (CC) RFINK with definer "R" to make sure the RA is not already on RAF.

    2. If the RA is not on RAF and the Form 8655 requests the electronic filing of Form 941, Employer's QUARTERLY Federal Tax Return, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, and/or Form 944, Employer's ANNUAL Federal Tax Return, send appropriate letter to the RA asking for the missing information.

    3. Use CC AFADT to add the EIN, name, and address of the RA/Filer to the RAF. Use CC AFUPT to update the RA/Filer information.

  8. Mergers/Take Overs/Buy Outs – When Reporting Agents are involved in a merger, take over, or buy out, forward copies of the purchase or acquisition documents to the Ogden RAF Function. The RAF function will examine the documentation and forward to Counsel for advice only on an "as needed" basis. Since these acquisitions can be complex, determinations on the need for new Forms 8655 are made on a case by case basis. During the interim, it is recommended the Reporting Agent begin to obtain new Forms 8655.

  9. The following guidance must be followed if the client is unable to sign Form 8655, for the following reasons:

    1. The taxpayer is mentally incompetent and cannot sign the return. It must be signed by a court-appointed representative who can act for the taxpayer and a copy of the court-appointed representation or valid Form 2848, Power of Attorney and Declaration of Representative, must accompany Form 8655.

    2. The taxpayer is mentally competent but physically unable to sign the return or POA. A valid signature that is defined under state law and clearly indicates the taxpayer's intent to sign is acceptable. For example, the taxpayer's "X" with the signatures of two witnesses may be considered a valid signature under a state's law.

21.3.9.2.5  (10-01-2008)
Processing Timeliness

  1. Within 30 days of receiving a formal application, (e.g., Form 8655), the Accounts Management Campus will return a validated Reporting Agent's List to the Reporting Agent, if one is provided per Publication 1474.

  2. The IRS will generally validate and mail ADD Listings to the Reporting Agent within 10 business days of receipt.

  3. Error Listings are returned to the Reporting Agent within 30 days of receipt.

21.3.9.3  (10-01-2013)
Authorizations — Form 8655, Reporting Agent Authorization

  1. Taxpayers may designate a RA/Filer to sign and file federal employment tax returns electronically.

  2. Taxpayers may designate a RA/Filer to make FTD payments electronically.

  3. Taxpayers may authorize a RA/Filer to receive copies of notices, correspondence, transcripts, filing frequencies, and deposit requirements with respect to the returns and/or payments filed by the RA/Filer. (When this authorization is given, the taxpayer is also authorizing the RA/Filer to discuss otherwise confidential tax information.)

  4. Taxpayers may authorize a RA/Filer to obtain information pertaining to Form W-2 series and Form 1099 series information returns (including related civil penalties), as well as Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), and Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).

    Note:

    The authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the Form 1099 series is limited to years 2006 and subsequent. The authority for Form 3921 and Form 3922 is limited to years 2010 and subsequent.

    Note:

    When a taxpayer gives authorization to a RA/Filer, the taxpayer is authorizing the company (not an individual) to file and sign their returns, make FTD payments and to receive otherwise confidential tax information.

  5. Form 8655, Reporting Agent Authorization, is used by the taxpayer to provide this authorization to a RA/Filer.

    • IDRS letters/notices are sent to the RA/Filer when the Notice Indicator "Y" is present on the RAF.

    • The taxpayer authorizes the RA/Filer to receive letters, notices, etc., by checking the appropriate box on Form 8655.

    • Once input to the RAF, either manually or via processing of an electronic file submitted through SDT, the notice indicator "Y" is shown on Command Code RFINK as "NOTICE>Y" .

    • An extra copy of any notice generated on the authorized accounts is systemically sent to the RA/Filer.

    • If the notice indicator is "N" , then the RA/Filer is still authorized to discuss the returns and/or payments which were authorized on Form 8655 (and which appear on RFINK). However, letters, notices, or correspondence are not systemically issued to the RA/Filer.

      Note:

      Form 8655 does not authorize the RA/Filer to represent the taxpayer in matters concerning "reasonable cause" for abatement of penalties. However, the RA may provide IRS information as a third party to assist IRS in the determination of whether or not "reasonable cause" exists for penalty abatement.

  6. The receipt of a new Form 8655 does not revoke the prior reporting agent's authorization. The prior authorization will remain in effect for all periods from the beginning period through the ending period. It also does not revoke Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, on the Centralized Authorization File (CAF).

  7. A RAF authorization starts with the "Beginning Period" indicated on Form 8655 and remains in effect through the end date. The tax period that appears on CC RFINK represents the "Beginning Period."

  8. Form 8655 does not authorize a RA/Filer to request a change of address for the client/taxpayer. Change of address requests must be submitted by the taxpayer/client (generally on Form 8822-B, Change of Address - Business). See IRM 3.13.2.3.6, Change of Address, for additional information.

  9. Form 8655 may be used to validate/verify one of the taxpayer entity items (name, address, or EIN) if two of the three items are known. For example, if the Reporting Agent wants the EIN verified, they must verify the name and address.

  10. Form 8655 can be obtained at www.irs.gov.

    Note:

    RAs/Filers must use Form 8655, Reporting Agent Authorization, with a revision date of May 2005 or later or an approved substitute. All prior versions are obsolete.

21.3.9.3.1  (10-01-2014)
Review of Form 8655, Reporting Agent Authorization

  1. If a paper Form 8655, Reporting Agent Authorization, is received with a revision date prior to May 2005, return the form to the RA/Filer using the appropriate letter and advise they are using an obsolete version of the form. Notify the RA/Filer that Form 8655 is available from the IRS website at www.irs.gov.

  2. Review the form for completeness. Ensure the following are present:

    1. Clear identification of the taxpayer. Review the name, address, and employer identification number (EIN). The presence and accuracy for two of these three elements is sufficient if the missing or incomplete item can be perfected.

    2. Reporting Agent name, EIN, and complete address. If the RA is established on the RAF and changes have been made to his mailing address, phone number, and/or fax number, the RAF must be updated.

      Note:

      Special requests made by Reporting Agents will be reflected in the comments field on CC RFINKR.

      Example:

      Reporting Agent has requested not to update fax, phone or address per Form 8655.

    3. Line 15, Authorization of Reporting Agent to Sign and File Returns, must be completed by the RA as follows:
      Annual tax returns- Enter the beginning year in "YYYY" format.

      Note:

      When Form 944 authorizations are added to the RAF, programming automatically adds the same authority for Form 941.


      Quarterly tax returns- Enter the beginning quarter in "MM/YYYY" format, where "MM" is the ending month of the quarter the named reporting agent is authorized to sign and file tax returns for the taxpayer. This information will be input with input dates on RAF with the ending of the quarter 3, 6, 9, and 12. If the RA has input a date in this field, input the quarter which contains this date. If a specific date cannot be identified, use the taxpayer's signature date to determine the starting quarter.

      Note:

      When Form 941 authorizations are added to the RAF, programming automatically adds the authority for Form 944 with beginning year in "YYYY" format.

    4. Line 16, Authorization of Reporting Agent to Make Deposits and Payments, must be completed by the RA as follows:
      Use "MM/YYYY" format to enter the starting date, where "MM" is the first month the named reporting agent is authorized to make deposits or payments for the taxpayer. If a specific date cannot be identified, use the taxpayer's signature date to determine the starting month.

      Exception:

      Forms 8655 submitted through SDT may contain dates as mentioned above. However, when inputting manually using the IAT tool, this information will be input on RAF with the ending of the quarter 3, 6, 9, 12 which contains the starting month.

      Note:

      When Form 941 authorizations are added to the RAF, programming automatically adds the same authority for Form 944.

    5. Items 17a (Notice Indicator) and 17b (Disclosure Field) are not "mandatory" fields for the RA/Filer. However, if there is an entry for lines 17a and/or 17b, this information must be input on the RAF.

    6. Items 18a (Form W-2 series), 18b (Form 1099 series) and/or 18c (Form 3921 and Form 3922) are not "mandatory" fields for the RA/Filer. However, if there is an entry for lines 18a, 18b, and/or 18c, this information must be input on the RAF.

      Note:

      The authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the Form 1099 series is limited to years 2006 and subsequent. The authority for Form 3921 and Form 3922 is limited to years 2010 and subsequent.

    7. The taxpayer's signature and date

      Reminder:

      Electronic signatures are acceptable. See IRM 21.3.9.3.3 for more information.

      Note:

      The date of the signature must be within 1 year from current date.

  3. If Form 8655 is not complete, return the form to the RA/Filer using the appropriate letter requesting the missing information.

21.3.9.3.2  (03-29-2013)
Non-IRS Form 8655, Reporting Agent Authorization

  1. Rev. Proc. 2012-32 states "An authorization may be submitted on Form 8655, Reporting Agent Authorization , with a revision date of May 2005 or later or on an approved substitute form."

    Note:

    All substitute Forms 8655 must be submitted and approved in accordance with Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. If the substitute form is approved, the approval code must be printed in the lower left margin of each substitute Form 8655 filed with the IRS. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.3.9.3.3  (04-30-2014)
Electronic Signature on Form 8655

  1. Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, describes the approved electronic signature (e-Signature) methods for Form 8655.

  2. Because e-Signature methods have been published in Publication 1474, any Reporting Agent that implements the exact process described in Publication 1474 can submit electronically signed Forms 8655 to the IRS without prior approval.

  3. Reporting Agents who adopt an approved e-Signature method as described in Section 01.03 of Publication 1474 are required to follow all other requirements for Authorizations, including but not limited to submitting paper copies of Authorizations to the Internal Revenue Service and retaining a copy or reproducible image of each completed, original Form 8655 as discussed in Section 03.01 of Publication 1474. However, RAs who adopt an approved e-Signature method as described in Section 01.03 of Publication 1474 and who are required to file Reporting Agent’s Lists electronically (exceeds the 100 per week submission threshold described in Section 01.05 of Publication 1474 and in Rev. Proc. 2012-32 (2012-34 I.R.B. 267)) will not be required to submit copies of such Authorizations when submitting the Reporting Agent’s List.

  4. The IRS previously engaged in e-Signature pilot programs with Paychex Inc., ADP Inc. and Intuit Inc. The protocols tested in the pilot programs were instrumental in developing the e-Signature methods described in Publication 1474. (See archived versions of this IRM if details on any particular pilot is needed.)

21.3.9.4  (10-01-2014)
RAF Filing Indicators and RAF EFTPS Indicators

  1. Taxpayer accounts on the RAF contain RAF filing indicators and RAF EFTPS indicators on Master File.

  2. These indicators show which tax forms and/or types of FTD payments a RA/Filer is authorized to file for their clients.

  3. These indicators are used by Master File programs to issue appropriate notices (when authorized) to RA/Filers.

  4. RAF Filing Indicators and RAF EFTPS Indicators are shown on IDRS in two different locations: CC ENMOD and BMFOLE.

  5. CC ENMOD shows this information in a sixteen-digit field titled RAF-INDS. Each digit represents the tax forms (position 1-7) and payments (position 8-16) as shown in the tables below for which the RA has authorization.

    RAF Filing Indicators
    Position Indicator Value Value Meanings
    1 940 0 or 1 0 — No Authorization on File 1 — Authorization is on File
    2 941 0 or 1
    3 943 0 or 1
    4 944 0 or 1
    5 945 0 or 1
    6 CT-1 0 or 1
    7 1042 0 or 1
    RAF EFTPS Indicators
    Position Indicator Value Value Meanings
    8 940 0 or 1 0 — No Authorization on File 1 — Authorization is on File
    9 941 0 or 1
    10 943 0 or 1
    11 944 0 or 1
    12 945 0 or 1
    13 CT-1 0 or 1
    14 720 0 or 1
    15 1042 0 or 1
    16 CORP* (1041, 1120, 990/C/T/PF) 0 or 1
  6. Command Code BMFOLE reflects the nine digits as two separate fields:

    • "RAF FILING IND" :— This is a one-digit field and represents the authorized tax forms as shown in the RAF Filing Indicators table in paragraph 5.

    • "RAF EFTPS" : — This is an eight-digit field and represents the authorized EFTPS payments as shown in the EFTPS Payments table in paragraph 5.

21.3.9.5  (10-01-2010)
Transaction Codes

  1. Transaction Code (TC) 960 is set at Master File (entity) when a taxpayer account is added to the RAF.

  2. TC 960 establishes the RAF Filing Indicators and EFTPS Indicators on the taxpayer's account.

  3. TC 960 is not reflected on CC ENMOD, but does appear on CC BMFOLE.

  4. TC 961 is generated when an account is removed from RAF and the transaction "zeros" or turns off the RAF Filing Indicators and EFTPS Indicators.

  5. It takes at least two cycles for the RAF Filing Indicators and EFTPS Indicators to be set at Master File by the RAF input. If the RAF input does not pass through Master File validation, or if the Filing Requirements and EFTPS Indicators mismatch, then the RAF transaction unposts. See IRM 21.3.9.15, RAF Unpostables, for a list of common RAF unpostables.

21.3.9.6  (10-01-2013)
RAF Command Codes

  1. Refer to IRM 2.3.16, Command Code RFINK, for information concerning Command Code RFINK.

  2. Refer to IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, for information concerning these command codes.

  3. CC RFINK is used to research the RAF history.

    • CC RFINK without a definer is used to research taxpayer account history.

    • CC RFINK with definer "R" is used to research Reporting Agent accounts.

    • CC RFINK with definer "L" is used to research taxpayer accounts for specific tax modules, payment modules, Form 1099, Form 3921, Form 3922, Form W-2, and disclosure fields for a particular RA.

  4. CC RFRTM is used to request the format for RFADD and RFUPT. This command code must be preceded by CC RFINK.

    • CC RFRTM without a definer brings up the format for RFADDM or RFADDT, depending on which accounts RFINK found on the RAF file.

    • CC RFRTM with definer "T" brings up the format for RFUPT.

  5. CC RFADD is used to add or modify authorization information on the RAF. This command code must be preceded by CC RFRTM.

    • CC RFADD with definer "M" is used to delete, add, revoke, or end date additional modules to taxpayer information already on the RAF.

    • CC RFADD with definer "T" is used to add new taxpayer information to the RAF. This information appears on the screen immediately after real-time input.

  6. CC RFUPT is used to update taxpayer information on the RAF. This command code must be preceded with CC RFRTM.

  7. CC RFRMA is used to request the format for AFADT and AFUPT. This command code must be preceded with CC RFINK(R).

    • CC RFRMA with definer "T" brings up the format AFADT.

    • CC RFRMA with definer "M" brings up the format for AFUPT.

  8. CC AFADT is used to add Reporting Agent information to RAF.

  9. CC AFUPT is used to modify Reporting Agent information on RAF.

21.3.9.7  (10-01-2014)
Reporting Agent's Lists (Electronic File Submitted Via SDT)

  1. The Reporting Agents File (RAF) Function is responsible for:

    • Validating the RA/Filers client's taxpayer's EIN, name control and filing requirements.

    • Inputting appropriate information to the RAF.

    • Updating information already on the RAF.

    • Deleting information from the RAF.

  2. The RA/Filer submits an electronic file through SDT containing their clients' Forms 8655. This file is processed through various RAF computer runs.

    • The computer runs will first check the RA/Filer has formatted the electronic file according to instructions in Publication 1474. If the file is not formatted correctly, the RAF run aborts and output is not generated. If the electronic file does not run successfully, MITS employee will contact the Reporting Agent and request replacement file.

    • Forms 8655 which are associated with the original electronic file are held until the replacement electronic file is received. Once received, process Forms 8655 with the new electronic file.

  3. RAF26 is the computer run that prompts validations of EIN, name control and filing requirements before systemically adding the taxpayer's account to the RAF.

    • Taxpayer accounts that are validated and added to the RAF print out on an ADD Listing (RAF9645I).

    • Taxpayer accounts that cannot be validated are added to the RAF by the system and print out on an ERROR Listing (RAF9642I).

  4. RAF26 validation is performed as follows:

    RAF 26 Validation
    If And Then
    EIN is not found on National Accounts Profile (NAP)

    Note:

    EIN will appear on an ERROR Listing

      The account is added to RAF systemically
    EIN is on NAP

    Note:

    Input name is validated by the system with the primary name (not primary continuation name).

    the input name control matches primary name control NAP provides a primary name and the program moves on to validate the filing requirements
    EIN is on NAP

    Note:

    Input name is validated by the system with the primary name (not primary continuation name).

    the name control does not match primary name control the account is not added to RAF. An error indicator is set and the account appears on an ERROR Listing
    EIN is on NAP the Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, indicator in the RA's electronic file is set to "yes" Form 940 filing requirement (FR) is validated by the system, added to the RAF and appears on an ADD listing.

    Exception:

    An error indicator is set for the following accounts when:
    the FR is 88 or
    the Entity Employment Code is G, T, W, F or C or
    the EO Entity Status is 01-19 and the EO Subsection Code is 03, 50, 60, or 70.

    EIN is on NAP and the Form 941, Employer's QUARTERLY Federal Tax Return, indicator in the RA's electronic file is set to "yes" Form 941 FR is validated by the system, added to the RAF and appears on an ADD listing.

    Exception:

    An error indictor is set when the FR is 06, 09, 10, 13, 14 or 88.

  5. An ERROR Listing is created for the following:

    • EINs not on the NAP

    • EINs with an input name that does not match the NAP primary name. The NAP primary name prints out on the ERROR Listing.

    • EINs for which the RA has requested to file Form 940 and the Employment Code, EO Entity Status or Subsection Code are not valid with a 940 filing requirement.

    • EINs for which the RA has requested to file Form 941 and the Form 941 filing requirements are not compatible.

  6. After the NAP validation is completed, the system performs the following processes:

    If And Then
    An error indicator was not set the account is established on RAF No action is necessary by the RAF Function to update the RAF.
    An error indicator was set the account is not established on RAF The RAF Function performs research to validate these accounts. After research, the RAF Function uses CC RFADD to establish these accounts to the RAF.

21.3.9.8  (10-01-2014)
ADD Listings RAF9645I

  1. After a RA's electronic file is run through the RAF26 and RAF70 program, the RAF Function:

    1. Associates Form 8655 with the ADD Listing.

    2. Removes the related accounts from RAF using CC RFADD with definer "M" for any Forms 8655 not received and annotate the ADD Listing "Form 8655 not received — Deleted from RAF."

    3. Removes the related accounts from RAF for any Form 8655 that is illegible and annotate the ADD Listing "Form 8655 illegible — Deleted from RAF" . Return the Form 8655 to the RA with the ADD Listing.

    4. Returns one copy of the ADD Listing to the RA when all Forms 8655 have been associated. Make sure the listing is annotated for any accounts deleted from the RAF.

    5. Files one copy of the ADD Listing by date and RA name.

    6. Maintains a six-month file, destroying (per local procedures) the oldest listings on a monthly or weekly basis.

    7. Maintains file in the RAF area.

    Exception:

    Reporting Agents following the approved e-Signature methods for Forms 8655 described in Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit physical copies of Forms 8655 when submitting their Reporting Agent's Lists if they are required to file Reporting Agent's Lists electronically. See IRM 21.3.9.3.3, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for the handling of physical Forms 8655 (or regarding their absence) are waived for Authorizations submitted by reporting agents who are following an approved e-Signature method as described in Publication 1474 and are required to submit their Reporting Agent's Lists electronically.

  2. Format for annotating the ADD Listing is shown in the table below:

    ADD Listing Annotations
    If Then
    Form 8655 is missing Form 8655 NOT RECEIVED — DELETED FROM RAF
    Form 8655 is illegible Form 8655 ILLEGIBLE — DELETED FROM RAF

21.3.9.9  (10-01-2014)
ERROR Listings RAF9642I

  1. After a RA's electronic file is run through the RAF26 and RAF70 programs, the RAF Function:

    1. Associates Form 8655 with the ERROR Listing.

    2. Annotates the ERROR Listing, "Form 8655 not received — Not added to RAF" , for any Form 8655 not received.

    3. Annotates the ERROR Listing, "Form 8655 illegible — Not added to RAF for any Form 8655" that is illegible. If illegible, do not add to RAF and return the form to the RA with the ERROR Listing.

    4. Corrects obvious errors, such as: typographical errors in the name line, transposed figures in the EIN, misspelled words in the name line, and "Doing Business As" (DBA) names used instead of Sole Proprietor/Owner's name.

    5. Only edits corrections to the name line when it is entirely different from what is listed on the form.

      Note:

      The input data from the RA electronic files has already been input to RAF. If you are returning Form 8655, for any error condition, the information must be deleted off RAF.

    6. Returns any Form 8655, with a listing, to the RA for any error condition which cannot be resolved by correcting obvious errors or by following any other specific section in this IRM.

    7. Retains a copy of the electronic ERROR Listing once all Forms 8655 have been associated, all error conditions have been resolved, and all accounts have been added to the RAF.

    8. Files the electronic ERROR Listing by date and RA name.

    9. Maintains a six-month file, destroying (per local procedures) the oldest listings on a monthly or weekly basis.

    10. Maintains file in the RAF area.

    Exception:

    Reporting Agents following the approved e-Signature methods for Forms 8655 described in Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit physical copies of Forms 8655 when submitting their Reporting Agent's Lists if they are required to file Reporting Agent's Lists electronically. See IRM 21.3.9.3.3, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for the handling of physical Forms 8655 (or regarding their absence) are waived for Authorizations submitted by reporting agents who are following an approved e-Signature method as described in Publication 1474 and are required to submit their Reporting Agent's Lists electronically.

  2. Format for annotating the Error Listing is in shown in the table below:

    Error Listing Annotation
    If Then
    Form 8655 is missing FORM 8655 NOT RECEIVED — NOT ADDED TO RAF
    Form 8655 is illegible FORM 8655 ILLEGIBLE — NOT ADDED TO RAF
    EIN is not established on Master File EIN NOT FOUND —NOT ADDED TO RAF
    Name and EIN do not match Master File NAME AND EIN MISMATCH — NOT ADDED TO RAF
    A newer authorization is on RAF NEWER AUTHORIZATION ON FILE — NOT ADDED TO RAF
    The form has an unauthorized signature UNAUTHORIZED SIGNATURE — NOT ADDED TO RAF
    The form has missing tax periods NO BEGINNING PERIODS — NOT ADDED TO RAF
    The form is missing taxpayer's signature and/or signature dates MISSING SIGNATURE AND/OR DATE — NOT ADDED TO RAF

21.3.9.9.1  (10-01-2014)
ERROR Listings "TIN Not Established on MF"

  1. To resolve the error message: "TIN Not Established on MF" , first research using the following command codes:

    • INOLE - to determine if the EIN was merged

    • NAMEB/NAMEI/NAMEE - to locate another number for the taxpayer

    • BMFOL - to view additional entity information not on the INOLE display

  2. Follow procedures in the table below to resolve the error condition.

    TIN Not Established on MF
    If Then
    Another EIN is found Annotate the correct EIN on the Form 8655 and the RA's copy of the error listing. Add the authorization to RAF.
    Another EIN is not found Annotate the copy of the error listing "EIN not found — Not added to RAF" .
    EIN has merged to another EIN Annotate the correct EIN on the Form 8655 and the RA's copy of the error listing. Add the authorization to RAF.
    An SSN is used instead of an EIN Research for correct EIN. If found, follow procedures above. If EIN is not found, annotate the copy of the ERROR Listing "Not an EIN — Not added to RAF" .

    Exception:

    Reporting Agents following the approved e-Signature methods for Forms 8655 described in Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit physical copies of Forms 8655 when submitting their Reporting Agent's Lists if they are required to file Reporting Agent's Lists electronically. See IRM 21.3.9.3.3, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for the handling of physical Forms 8655 (or regarding their absence) are waived for Authorizations submitted by reporting agents who are following an approved e-Signature method as described in Publication 1474 and are required to submit their Reporting Agent's Lists electronically.

21.3.9.9.2  (10-01-2014)
ERROR Listings "Primary Name Mismatch at MF"

  1. The name on the RA's electronic file must match Master File (MF) exactly. The first 4 characters are checked. The account may appear on the ERROR Listing simply because spaces were added or omitted in the name line or because abbreviations were used. When the input name control does not match the primary name on MF, the account is not added to RAF.

  2. The ERROR Listing contains the name as input in the RA's electronic file, followed by the error message, Primary Name mismatch.

  3. The "correct name" as printed on the ERROR Listing is considered as the primary name for the taxpayer.

  4. Use the "correct name" on the ERROR Listing and/or the name and address on the Form 8655 to determine what research, if any, should be performed.

  5. Use instructions in IRM 21.3.9.9, ERROR Listings RAF9642I, and IRM 21.3.9.9.1, ERROR Listings "TIN Not Established on MF" , to resolve obvious errors.

  6. Follow procedures in the table below to resolve other errors.

    Primary Name Mismatch at MF
    If Then
    Name on Master File is incorrect Use CC BNCHG to make the correction. Annotate the ERROR Listing with Name Control. Hold Form 8655 until the entity change posts. After the entity change posts, use CC RFADD "T" to add the account to the RAF.
    It is determined the taxpayer on the ERROR Listing matches the taxpayer on MF Correct Form 8655 and annotate the correct name on the electronic error listing. Use CC RFADD "T" to add the account to the RAF.
    Unable to determine the taxpayer on the ERROR Listing and the taxpayer on MF are the same, or unable to find a correct EIN Annotate the electronic ERROR Listing "Name and EIN Mismatch — Not Added to RAF." Do not add the account to the RAF.

    Exception:

    Reporting Agents following the approved e-Signature methods for Forms 8655 described in Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit physical copies of Forms 8655 when submitting their Reporting Agent's Lists if they are required to file Reporting Agent's Lists electronically. See IRM 21.3.9.3.3, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for the handling of physical Forms 8655 (or regarding their absence) are waived for Authorizations submitted by reporting agents who are following an approved e-Signature method as described in Publication 1474 and are required to submit their Reporting Agent's Lists electronically.

21.3.9.9.3  (10-01-2014)
ERROR Listings — Form 940 issues

  1. If the Form 8655 indicates Form 940 and certain criteria exists on Master File, no indicators are posted to RAF. This occurs when the following conditions exists: Form 940 filing requirement is 88 or the Entity Employment Code is G, T, W, F or C and the Exempt Organization (EO) Entity Status is 01-19 and the EO Subsection Code is 03, 50, 60 or 70.

  2. When this occurs, the EIN appears on the ERROR Listing.

  3. Follow the instructions in the table below to resolve this error.

    Error Listings - Form 940 Issues
    If Then
    ERROR listing indicates "940 FRC NOT VALID WITH EMPLOYMENT CODE" Remove 940 indicator from RAF and continue processing by posting TC 960 with CC RFRTMT.
    ERROR listing indicates "940 FRC NOT VALID WITH EO SUBSEC CD" Remove 940 indicator from RAF and continue processing by posting TC 960 with CC RFRTMT.

21.3.9.9.4  (04-30-2014)
ERROR Listings "Newer Authorization on File"

  1. This error message ("Newer Authorization on File" ) indicates an authorization is already on file for a different Reporting Agent.

  2. Annotate on the RA's copy of the ERROR Listing "Newer authorization on file — Not added to RAF" .

  3. Do not input the account to RAF.

  4. Return Form 8655 to the RA with the listing.

    Exception:

    Reporting Agents following the approved e-Signature methods for Forms 8655 described in Section 01.03 of Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit physical copies of Forms 8655 when submitting their Reporting Agent's Lists if they are required to file Reporting Agent's Lists electronically. See IRM 21.3.9.3.3, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for the handling of physical Forms 8655 (or regarding their absence) are waived for Authorizations submitted by reporting agents who are following an approved e-Signature method as described in Publication 1474 and are required to submit their Reporting Agent's Lists electronically.

21.3.9.10  (10-01-2013)
Reporting Agent's Lists (Paper)

  1. Paper Reporting Agent's Lists (RALs) and accompanying Forms 8655 must meet the following conditions:

    1. RAs/Filers must submit one copy of their RAL.

    2. RALs must use the format specified in Publication 1474, Technical Specification Guide For Reporting Agent Authorization and Federal Tax Depositors.

    3. RALs must be in EIN order.

    4. Form 8655 must be attached for every EIN on the listing.

    5. Form 8655 must be in EIN order.

    6. Form 8655 must be complete as shown in IRM 21.3.9.3.1, Review of Form 8655, Reporting Agent Authorization.

    7. Form 8655 information must be legible.

  2. If the Reporting Agent's List (RAL) does not meet all of the conditions above, then correspond with the RA/Filer for missing information, or return the RAL and Form 8655 to the RA/Filer.

  3. Use CC RFADD with definer "T" to add the accounts (Tax Return Modules and Payment Modules) to the RAF. The system will validate the EIN, name control and filing requirements. Underline or edit the name control on the Reporting Agent's List.

    Note:

    Form 941 and Form 940 can be added to the RAF even if those filing requirements are not present on Masterfile. However, do not add other accounts to the RAF for which the taxpayer does not have a filing requirement. For example, if both Form 941 and Form 943 are marked on the Form 8655, but the taxpayer only has a Form 941 filing requirement, add the Form 941 to the RAF but not the Form 943 and annotate the Reporting Agent's List with the appropriate information.

  4. If you receive a terminal response error message:

    1. Refer to IRM 2.4.40, IDRS Terminal Input — Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, to resolve input errors.

    2. Refer to IRM 21.3.9.9, ERROR Listings RAF9642I, to resolve obvious errors.

    3. Refer to IRM 3.13.2, BMF Account Numbers, and IRM 21.3.9.9 , ERROR Listings RAF9642I, to resolve EIN, name, filing requirement and/or Employment Code errors.

    4. Refer to IRM 21.3.9.2.4, Application for Approval, if the Reporting Agent is not on RAF.

    Note:

    Taxpayers can generally only have one income tax return recorded on the RAF for EFTPS payment purposes. For example, a Reporting Agent authorization cannot be recorded for both Form 1041 and Form 1120 for the same taxpayer because they cannot be liable for both of those tax returns. However, it is possible for a Form 990-PF filer (only) to also be required to file a Form 990-T. Current programming does not allow a Form 990-PF and Form 990-T authorization to be recorded on the RAF at the same time. Until the programming is corrected, add only the Form 990-PF to the RAF when Forms 8655 are received showing both Form 990-PF and Form 990-T authorizations.

  5. When a mismatch cannot be resolved, return Form 8655 to the RA and annotate the Reporting Agent's List with the appropriate information.

    Example:

    Name and EIN mismatch — Not Added to RAF.

    Example:

    Form 941 and Form 943 marked on Form 8655 but taxpayer does not have Form 943 filing requirement — Form 943 Not Added to RAF.

  6. Once all name controls are edited and all Forms 8655 are added to the RAF, return the edited copy of the Reporting Agent's List to the RA.

  7. Forms will be maintained in the RAF area until sent to Files. Once in Files, they will only be maintained for one year.

21.3.9.11  (10-01-2007)
Change Agents (Account already on RAF)

  1. CC RFINK may indicate the taxpayer is already on the RAF with another RA.

  2. This indicates the account was not deleted from RAF when the taxpayer terminated with the previous RA.

  3. You need to "Replace" the previous RA by updating to the present RA with new Beginning/Starting period dates.

  4. If the Beginning/Starting period dates on RFINK are older than the dates shown on the Form 8655, then:

    1. Overlay CC RFINK with CC RFRTM to bring up RFADDM

    2. Input appropriate fields and use the Add/Rev field to revoke and replace the current authorization for the RA.

    3. Forms will be maintained in the RAF area.

  5. If the input date on RFINK is newer than the signature date on Form 8655, then:

    1. Do not input to RAF.

    2. Annotate ERROR Listing "Newer Authorization on File — Not added to RAF" .

    3. Return Form 8655 to the RA.

21.3.9.12  (10-01-2007)
RAF Updates

  1. Whenever a business changes its name or needs any correction to its name line on Master File, RAF also must be changed or updated.

  2. Make the change to Master File using CC BNCHG.

  3. Wait two cycles for the entity change to post.

  4. Update the RAF to match Master File.

21.3.9.13  (03-29-2013)
Loose Form 8655

  1. Form 8655, Reporting Agent Authorization, may be received without Reporting Agent's Lists.

  2. Review these forms for completeness. See IRM 21.3.9.3.1, Review of Form 8655, Reporting Agent Authorization.

  3. Research CC RFINK to determine whether the taxpayer is already on the RAF. See IRM 21.3.9.11, Change Agents (Account already on RAF).

  4. If the taxpayer account is not already on the RAF, then add the account to RAF using CC RFADD with Definer "T" . Forms will be maintained in the RAF area.

  5. If the Reporting Agent is not on RAF, see IRM 21.3.9.2.4, Application for Approval.

21.3.9.14  (10-01-2013)
DELETE Listings

  1. When RAs/Filers have more than 100 clients to be deleted at one time, the deletes must be submitted through SDT as an electronic file.

  2. RAs/Filers may submit paper DELETE Listings when the number of clients to be deleted is less than 100.

  3. Computer run RAF26 validates delete information submitted electronically. Taxpayer accounts that are validated are end dated on RAF (RAF9647I).

21.3.9.14.1  (10-01-2007)
Paper DELETE Listing

  1. When a DELETE listing is received from the RA for manual processing:

    • Using CC RFADD with definer M to end date specified modules on RAF. Before deleting/end dating any modules from RAF, make sure the taxpayer is still on RAF with this agent. If the taxpayer's record on RAF has been updated to show a newer/different RA, then do not delete/end date the account from RAF.

    • File DELETE Paper Listings by date and RA name. Hold for one year, then follow local procedures for destruction.

21.3.9.14.2  (10-01-2007)
Loose Paper DELETEs

  1. When a loose Form 8655, Reporting Agent Authorization, with revoke/terminate written on the form is received:

    • Use CC RFADD with definer M to end date specified modules on RAF. Before deleting/end dating any modules from RAF, make sure the taxpayer is still on RAF with this agent. If the taxpayer's record on RAF has been updated to show a newer/different RA, then do not delete/end date the account from RAF.

    • File loose Forms 8655 by date. Hold for one year, then follow local procedures for destruction.

21.3.9.14.3  (10-01-2013)
DELETE Listings RAF9647I

  1. The RAF7047 is a delete listing provided when an electronic file is submitted by a Reporting Agent. All taxpayer information provided on the delete type electronic file are end dated once processing of the file is complete.

  2. Only one copy of the DELETE Listing is needed — a copy is not sent back to the RA.

  3. File DELETE Listings by date and RA name. Hold for one year, then follow local procedures for destruction.

21.3.9.14.4  (10-01-2013)
DELETE Error Listings RAF9643I

  1. Accounts that cannot be validated do not systemically delete from RAF and print out on DELETE Error Listing (RAF9643I).

21.3.9.15  (03-29-2013)
RAF Unpostables

  1. Refer to IRM 3.13.222, BMF Entity Unpostable Correction Procedures, for resolution instructions on all RAF Unpostables.

  2. Some Unpostables for RAF transactions are:

    • UPC 301 — No account present

    • UPC 303 — Name Control mismatch

    • UPC 313 — No related transactions

    • UPC 324 — Electronic File Update

    • UPC 341 — TIN resequenced

    • UPC 345 — TC 96X Unpostable

21.3.9.16  (10-01-2014)
RAF Reports

  1. The RAF program produces Run Control Reports that help monitor RAF processing runs.

    • RAF9641I is the Run Control for RAF70 (ADD/DELETE Listings)

    • RAF701 must balance. If the reports do not balance, open an ITAMS ticket.

  2. RAF programs produce additional reports that alert the RAF Function to potential problems, or items which need correction.

  3. The RAF Function must monitor the following report and make any necessary corrections:

    Report Number RAF4202
    RAF Program Run Report Number Report Title
    RAF42 RAF4202 Error Report of Invalid Records

21.3.9.16.1  (10-01-2013)
Researching and Correcting RAF Reports

  1. RAF4203:

    1. RAF4203, Error Report of Invalid Records, contains accounts that were input to RAF with invalid MFT or Tax Period.

    2. Using the taxpayer's EIN, research CC BMFOLE to determine whether or not there is a TC 960 on the account.

    3. Correct the MFT information by deleting the incorrect and entering the correct information on line 8.

    4. If the taxpayer's account contains an unreversed TC 960, then reenter TC 960 on RAFUP, line 8 to force the transaction to post.

    5. If the taxpayer's account does not contain a TC 960, then enter TC 960 on RFUPT, line 8.

21.3.9.17  (10-01-2006)
Description of RAF Program Runs

  1. RAF information is processed by batch programs which update the database and generate transaction records. Transaction records are sent to End of Day (EOD) processing. EOD sends these transactions through the Generalized Mainline Framework (GMF) to Master File (MF).

21.3.9.17.1  (10-01-2013)
RAF39

  1. For current adds, deletes, or updates from both RAF26/70 and RAF Command Codes; RAF39 creates TC 960 and TC 961 transactions. These transactions post at Master File to set the RAF Filing Indicators and RAF EFTPS Indicators in the Entity record.

  2. RAF39 is run weekly.

  3. RAF39 Output Files:

    • RAF391 — RAF TC 96X File

    • RAF3941 Run Control Report

21.3.9.17.2  (03-29-2013)
RAF42

  1. RAF42 reads in RAF database information.

  2. It creates a listing, RAF4201, containing name and address information for all RAs and their clients.

  3. RAF42 is run weekly.

  4. RAF42 Output Files:

    • RAF4201 — BMF Name and Address File (cumulative file)

    • RAF4202 — Error Report of Invalid Records

    • RAF4241 — Run Control Report

    • RAF4203 — Control File

21.3.9.17.3  (10-01-2013)
RAF41

  1. This is a special program that is run at the request of the RAF Function.

  2. RAF41 produces a list of taxpayers, by Reporting Agent, and the associated module information (MFT and Tax Period) as shown on the RAF database at the time of running.

  3. The output information is sent to the Reporting Agent to aid them in database matching and reconciliation.

  4. CC RAFRQ is used to order compare listings. The output file is on Control-D as RAFREPT COMPARE LISTING.

  5. RAFREPT is sometimes called RAF COMPARE.

  6. RAFREPT is run upon request.

  7. RAFREPT Output Files:

    • AGTFIL01 — Agent File

    • AGTRPT01 — Agent File Report

21.3.9.17.4  (03-29-2013)
RAF26

  1. This run sends client information to be added, revoked, end dated, or deleted from the RAF database. It processes ADDs and DELETES.

    Note:

    If an ADD type electronic file is run twice in error, the second running overlays records created by the first running.

  2. RAF26 is run upon receipt of an electronic file from a RA.

  3. RAF26 Output Files:

    • RAF2601 — ERROR Listing

    • RAF2641 — Run Control Report

21.3.9.17.5  (10-01-2013)
RAF70

  1. This run reads the Reporting Agent ADD/DELETE file and produces the following listings and reports — the ADD listing, DELETE listing, ADD error listing, DELETE error listing, and RUN CONTROL report.

  2. RAF70 is run every time RAF26 is run.

  3. RAF70 Output Files:

    • RAF9645I — RAF70 ADD Listing

    • RAF9643I — RAF70 ADD ERROR Listing

    • RAF9640I — Run Control Report

    • RAF9647I— RAF 70 DELETE Listing

    • RAF9643I — RAF 70 DELETE ERROR Listing

21.3.9.17.6  (10-01-2013)
RAF08

  1. RAF08 is run daily.

  2. The run creates a report that contains RA, Taxpayer and MFT information.

  3. The report is created for each RA whose client(s) (TP) has revoked his/her authorization to a different Reporting Agent.

  4. The report is sent to each of the old Reporting Agents.

  5. RAF08 Output File:

    • RAF0831 — RAF08 Reporting Agent Report Revoke report

    • RAF0802 — RAF 08 Run Control Report

  6. RAF08 is sometimes called the RAF Revoke Listing.

21.3.9.18  (04-23-2010)
Undeliverable Mail

  1. This section provides information for processing and resolving undeliverable mail.

21.3.9.18.1  (03-29-2013)
Reporting Agent Undeliverable — Notices/Correspondence

  1. Determine whether or not the notice is undeliverable or unclaimed.

  2. Unclaimed mail is usually certified mail that has not been claimed by the recipient. Unclaimed does not necessarily mean undeliverable.

  3. Undeliverable mail is identified as mail received that states:

    • Reporting Agent (RA) has moved with no forwarding address.

    • "No receptacle unable to forward " .

    • Attempted - Not Known unable to forward.

    • No such address return to sender.

    • Not deliverable as addressed - return to sender.

    • Box closed unable to forward.

  4. If RA notices or letters are returned as undeliverable:

    1. Check RAF to determine if the authorization is still valid.

    2. If valid, attempt a phone call to the RA.

    3. If contact is made, verify address and make changes as necessary using CC RFRMAT to update the address.

  5. If unable to establish contact with the RA, either phone or send the applicable correspondence to the taxpayer requesting a current address for the RA.

  6. If the RA determined they will no longer be filing tax returns or making FTD submissions for a taxpayer, the RA should notify the Service. This is done by submitting a Reporting Agent's List marked "delete" (either electronic file through SDT or paper as appropriate).

21.3.9.18.2  (04-23-2010)
Reporting Agent Undeliverable — Authorization No Longer Valid

  1. If telephone contact with the Reporting Agent or taxpayer reveals there is no longer an association with the taxpayer, request a statement of revocation which may be mailed or faxed to the RAF team for removal of the RA from the taxpayers account.

  2. Once revocation is received, process accordingly.


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