Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 21. Customer Account Services

Chapter 5. Account Resolution

Section 5. Unpostables

21.5.5  Unpostables

21.5.5.1  (10-01-2006)
Unpostables Overview

  1. This IRM section deals with identifying, resolving, and preventing unpostable transactions, which are Integrated Data Retrieval System (IDRS) actions not allowed to post or were not accepted by the computer after the IDRS action was systemically reviewed for accuracy.

  2. An IRS employee may encounter unpostables when working the weekly list from the Enterprise Computing Center, Martinsburg (ECC-MTB) returned to the campus Unpostable Unit, when answering a taxpayer inquiry, or when his/her own adjustment case is returned for resolution.

  3. Unpostables are handled through identification, research, resolution, and response.

  4. Use Document 6209, IRS Processing Codes and Information for reference.

21.5.5.2  (10-01-2007)
What Is An Unpostable?

  1. Unpostable transactions are those which cannot be posted to the Master File at the ECC-MTB.

  2. Each IDRS transaction is subjected to a series of validity checks prior to posting to the Master File. A transaction is termed unpostable when it fails to pass any of the validity checks and is then returned to the campus for follow up action(s).

21.5.5.3  (12-10-2003)
Unpostables Research

  1. For more information, See Document 6209, IRS Processing Codes and Information.

  2. Causes of unpostable transactions include the following:

    • Dates or money amounts do not match on credit transfers

    • Adjustments are input to an account with no Transaction Code (TC) 150

    • Priority Code (PC)s are omitted

    • Amounts are reduced below zero, except Adjusted Gross Income (AGI)

    • Errors are made in data entry

    • Payments are input on settled accounts

    • Freeze Codes are not considered

    • Pending transactions are not considered

21.5.5.3.1  (05-31-2007)
Identifying Unpostables

  1. Identify unpostables on IDRS by the Pending Transaction Identification Codes, by the Nullified Distribution Listing, or by Form 8749, Unpostable Action and Routing Slip, Form 3465, Adjustment Request , or Form 4251, Return Charge-out, (IDRS) routed from the Unpostables Function.

    Note:

    Refer to Document 6209, Section 8, Master File Codesfor additional unpostable information.

  2. When an unpostable condition appears on an account on IDRS, the format includes the letter U followed by a three-digit numeric code (Uxxx) called an unpostable code (UPC). The three digits indicate the cause of the unpostable. A UPC may also include a Reason Code (RC). The RC is a one-digit number between 0 and 9 which follows a dash after a UPC. Reason Codes provide a reason why the account transaction was unable to post. See IRM 2.3.11, Command Codes TXMOD and SUMRY, for information regarding the location of the unpostable condition on IDRS. Also refer to the Command Code Job Aid on Servicewide Electronic Research Program (SERP) for examples of input and response screens.

  3. UPCs and their definitions are listed in Document 6209, Section 8.8, Unpostable Codes - Individual Master File (IMF), and Document 6209, Section 8.9, Unpostable Codes - Business Master File (BMF). Common UPCs are:

    • 158-1: various adjustment transaction codes for a significant amount greater than $10 and is within $10 of a previous posted similar transaction.

    • 160-0: an adjustment was input to a module with an active examination freeze (freeze code -L) without the necessary priority code.

    • 168-0: an adjustment attempted to post and a transaction code had not previously posted. (See Document 6209 for a further explanation).

    • 180-2: an adjustment to increase earned income credit was input to an account with a previous tax adjustment posted.

    • 183-0: an adjustment was input to an account which contained the -Z freeze code.

    • 189-0: an adjustment is attempting to post to an account which is greater than the net amount on the module. (For instance, an adjustment that reduces taxable income below zero.)

    • 198-2: a payment is attempting to post to an account which is paid in full.

    • 305-2: a transaction code 650/660/670/760 directed to a module in status 06, 10 or 12 and creates a credit balance of $1 or more. (See Document 6209 for exceptions.)

    • 316-1: an input transaction attempting to reverse its posted related transaction but failed to match on date and/or the money amount on the transaction was greater than the related transaction or sum of the transactions.

    • 325-1: transaction codes 820, 824, 850, or 830 attempts to post to a module whose credit balance was less than the amount from the input transaction, and the input transaction has already resequenced for one cycle. (See Document 6209 for Master File Tax Code (MFT 05) exceptions.)

    • 328-1 a transaction code 290/294/298 without priority code 1 or 8 for an amount greater than $10 attempts to post and is within $10 of a previously posted 290/294/298.

21.5.5.3.1.1  (05-31-2007)
IDRS Pending Transaction Identification Codes

  1. Document 6209, Section 14.7(1), Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes .

  2. Unpostables are identified on IDRS by Pending Transaction Identification Codes, to include:

    • UNNN (U = unpostable, NNN = the numeric unpostable code; this is an open unpostable case).

    • CU (Corrected Unpostable - this shows the transaction should post to the module in the cycle appearing to the right of the transaction).

    • NU (Nullified Unpostable - case has been referred to the responsible function for correction).

    • DU (Deleted Unpostable - case has been closed and deleted from the ECC Unpostable tape - research using instructions in IRM 21.5.5.4., Processing Unpostables to determine appropriate action).

    • DN (Transaction deleted by IDRS daily Taxpayer Information File (TIF) batch processing).

    • DJ (A transaction deleted through normal weekly updates).

    • RJ (Reject transaction - case referred to the Rejects Function).

    • DC (Transaction deleted by ERS or Campus Reject Processing).

    Note:

    These codes are displayed in front of the unpostable transaction.

  3. Refer to IRM 21.4.6.5.25, Unpostable Offset Transactions, for information on unpostables related to tax offset going to Financial Management Service (FMS).

21.5.5.3.1.2  (10-01-2006)
Unpostables Nullified Distribution Listing

  1. Items nullified by the Unpostables Function with Unpostable Resolution Code (URC) 2 or 8 will appear on the Nullified Distribution Listing.

  2. Each Nullified Distribution Listing contains the following identifying information:

    • Unpostable Resolution Code

    • Master File (MF)

    • Document Locator Number (DLN)

    • Taxpayer Identification Number (TIN)

    • Name Control

    • Master File Tax (MFT) Code

    • Tax Period

    • Unpostable Code

    • Pre-Journalized or Refund Amount

    • Assessment Statute Expiration Date

    • Federal Tax Deposit (FTD) Microfilm Number

    • Unpostable Category Code

    • Resolution Employee Number

    • Functional Area of Resolution

    • Remarks entered by Resolution Function

  3. When the Unpostables Function closes a case with URC 2, a control is opened on IDRS to the responsible employee or appropriate function. The attempted transaction was deleted and must be reinput correctly after determining the reason for the unpostable.

    • The Case Control Category is NLUN.

    • The IDRS employee number is shown on the Nullified Distribution Listing.

    Note:

    If the case is routed to the incorrect function, return the case to the employee shown on the listing.

  4. Form 4251 generated on unpostable cases show the Assessment Statute Expiration Date (ASED). Ensure unpostable cases showing imminent statute dates (within 90 days) are sent to the Statute Unit for quick assessment.

21.5.5.3.2  (10-01-2006)
Researching Unpostables on IDRS

  1. Use command codes (CC) UPTIN, UPDIS (UPRES), and UPCASZ to research/resolve unpostables. You must use these command codes to determine if an unpostable condition is present at another location.

  2. See the following IRMs for complete procedures for resolving unpostables:

    • IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution

    • IRM 3.13.122, IMF Entity Control Unpostables

    • IRM 3.13.222, BMF Entity Unpostable Correction Procedures

    • IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

21.5.5.3.2.1  (05-31-2007)
Unpostable IDRS Command Codes

  1. UPTIN: This CC displays all open unpostable cases for the input TIN. See IRM 2.3.37, Command Code UPTIN for the GUF System, for additional information about CC UPTIN. Also refer to the Command Code Job Aid on SERP for examples of input and response screens. Research CC UPTIN for the following information:

    • The unpostable sequence number of an open case

    • The case status (open, suspended, or closed)

    • The employee assignment number

    • The corrective action taken to resolve a previously closed case

    • The response time given the taxpayer on a closed case

      Note:

      Closed unpostables for the input TIN are displayed for three months before dropping off IDRS. For closed cases, research the UPC on CC UPTIN to determine how it was closed. See Document 6209, Section 8.8, Unpostable Codes - IMF, and Document 6209, Section 8.9, Unpostable Codes - BMF, for unpostable Reason Code (RC) descriptions.

  2. UPDIS: This CC displays unpostable records on the UPRES screen. When CC UPDIS is input, the automatic screen display CC UPRES appears. The information displayed on CC UPDIS varies depending on the type of unpostable. CC UPDIS must be used as a prerequisite for CC UPRES and CC UPCASZ. Research CC UPDIS to display a specific closed unpostable for the input sequence number. The closed unpostable will only appear on CC UPDIS until the correcting action is posted in the Thursday night correction tape run. See IRM 2.3.48, Command Code UPDIS for the GUF System, for information about CC UPDIS. Also refer to the Command Code Job Aid on SERP for examples of input and response screens.

  3. UPCAS: Use CC UPCAS with Definer " Z" to input message/history information. Refer to the Command Code Job Aid on SERP for examples of input and response screens. There are 80 characters available. Using the CC eliminates the need to send Form 4442, Inquiry Referral to the Unpostable Unit. This CC is also used to:

    1. Request a Microfilm Replacement System (MRS) transcript of the unpostable record.

    2. Request a document or return.

    3. Place or update a case in suspense status.

    4. Add information to aid in the resolution of the unpostable condition.

21.5.5.3.2.2  (10-01-2002)
Probing for Information From the Taxpayer

  1. To help resolve open unpostable cases, obtain information from the taxpayer. Questions depend on the nature of the unpostable.

  2. Unpostable return conditions most commonly involve validity processing and entity mismatches.

21.5.5.3.3  (10-01-2007)
Responding to Taxpayer Inquiries

  1. Unpostables are usually resolved within eight weeks.

  2. Use the following chart in advising taxpayer of appropriate time frame for response:

    If And Then
    Unpostable is closed   1. Advise taxpayer to allow 4-6 weeks from closing date for processing.
    2. Input STAUP (6 cycles) if balance due on account.
    Unpostable is open 1. Less than 8 weeks have passed since the transaction went unpostable.
    2. Taxpayer has received correspondence from the Submission Processing Center.
    3. Taxpayer responded.     		1. Obtain information needed for updating history with UPCASZ. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    2. Advise taxpayer of impact on account once transaction posts.
    3. Input STAUP (9 cycles) if balance due on account.
    4. Advise taxpayer to allow the appropriate number of weeks for processing, normally 6-8 weeks.
    Unpostable is open 1. Less than 8 weeks have passed since the transaction went unpostable.
    2. Taxpayer has NOT received correspondence from the Submission Processing Center.     		1. Advise the taxpayer some problems have been encountered.
    2. Probe for information and update history using UPCASZ. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    3. Advise taxpayer of impact on account once transaction posts.
    4. Input STAUP (9 cycles) if balance due on account.
    5. Advise taxpayer to allow the appropriate number of weeks for processing, normally 6-8 weeks.
    Unpostable is open 1. Eight weeks or more have passed since the transaction went unpostable.
    2. You are unable to resolve.     		1. Advise taxpayer you are notifying the appropriate function.
    2. Prepare Form 4442 and refer case to the Unpostable Function.
    3. Include any information on the Form 4442 that may assist in resolving the case.
    4. Attach prints of IDRS research to the Form 4442.
    5. Input STAUP (9 cycles) if balance due on account.
    6. Advise taxpayer of impact on account once transaction posts.
    7. Advise taxpayer to allow 8 weeks for processing.
    Unpostable is open Case meets Taxpayer Advocate criteria refer to IRM 13.1.7.2, TAS Case Criteria and you are unable to resolve the taxpayer's issue the same day, refer to IRM 13.1.7.4, Same Day Resolution by Operations. 1. Refer the case to Taxpayer Advocate Service IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
    2. Input STAUP as appropriate.

    Reminder:

    Check CC UPDIS for possible cycle delays. The cycle the transaction should post is shown next to the Literal: REL CYC on Line 9 of CC UPRES.

  3. If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release will be needed. Follow procedures in IRM 5.12.3.2.1 , Liability is Satisfied , regarding manual lien releases. Submit a completed Form 13794, Request for Release, Partial Release, or Withdrawal of Notice of Federal Tax Lien, to the Centralized Lien Unit, lien release contact. Fax numbers are found on the Who/Where page on SERP under Lien Payoff/Release Contact Numbers.

21.5.5.4  (10-01-2002)
Processing Unpostables

  1. This section provides specific procedures for processing unpostables.

21.5.5.4.1  (12-10-2003)
Preventing Unpostables

  1. Most unpostable conditions can be prevented by thoroughly reviewing IDRS before making an adjustment. Consider the following:

    1. Freeze codes.

    2. The effect of any transactions pending on the account.

    3. Cycling transaction information, follow procedures in IRM 21.5.5.4.2.1, Cycling Transactions.

  2. Implementing strategies which prevent unpostables will help you complete adjustments accurately and efficiently. For instance, make sure dates and money amounts on credit transfers match those of the credits being moved before you make the adjustment.

  3. Contact other Service employees with an open control base on IDRS to coordinate actions and prevent duplicate adjustments.

  4. Do not reduce the following line reference numbers below zero:

    • 878 - Primary Self Employment (SE) Income

    • 879 - Secondary SE Income

    • 885 - Advanced Earned Income Tax Credit (EITC)

    • 886 - Taxable Income

    • 887 - Number of Exemptions

    • 889 - SE Tax

    • 891 - Primary Tip Income

    • 892 - Secondary Tip Income

    • 895 - Primary Medicare Income

    • 896 - Secondary Medicare Income

    • 897 - Spousal Claim on Debtor Master File (DMF) (IMF only)

    • 898 - Primary Medicare Tip Income

    • 899 - Secondary Medicare Tip Income

      Note:

      This list is not all inclusive. Only the most common reference numbers are listed.

21.5.5.4.2  (10-01-2007)
Resolving Unpostables

  1. Review the unpostable condition and the specific Unpostable Reason Code (URC) to determine the cause of the unpostable. The most common IMF unpostable conditions are 158-1, 160-0, 180-2, and 189-0. Most common for BMF unpostable conditions are 305-2, 316-1, and 325-1.

  2. Input Unpostable Resolution Codes (URCs) to resolve/close unpostable cases. Refer to Document 6209, Section 8.13, Unpostable Resolution Codes, for a complete list.

  3. When an unpostable is closed with a URC of 1, 2, or 8, a nullification code is entered by the Unpostables Function to identify the receiving area of the closed unpostable. See IRM 21.5.5.3.1.2. , Unpostable Nullified Distribution Listing for more information.

  4. If the case is still open, check the transaction information to determine what you must correct. Follow the table below to determine the appropriate action:

    If Then
    You find an error Use CC UPDIS and CC UPCASZ to enter a history item on IDRS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes , above.
    The transaction should post based on the corrected information Treat the transaction as "pending" and advise the taxpayer accordingly. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    All transaction information is correct Input a history item using CC UPDIS and CC UPCASZ indicating the Unpostables Function should post the transaction without change. The transaction may have been unpostable when it first reached MF, but will post under current conditions.
    An unpostable credit does not belong on your taxpayer's module Input history item using CC UPDIS and CC UPCASZ. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes, or prepare a referral to the Unpostable Unit per IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442 as appropriate).
    You cannot determine where credit belongs or how to resolve the unpostable condition Prepare a referral to the Unpostable Unit. Follow procedures in IRM 21.3.5 , Taxpayer Inquiry Referrals Form 4442.

    Note:

    When unpostables are closed, status code "C" shows on CC UPTIN the next day. The information remains on CC UPTIN for 90 days. Determine if the unpostable is closed the same day by checking CC UPDIS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes above.

  5. If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release will be needed. Follow procedures in IRM 5.12.3.2.1(5), Liability is Satisfied, regarding manual lien releases. Submit a completed Form 13794, Request for Release, Partial Release, or Withdrawal of Notice of Federal Tax Lien , to the Centralized Lien Unit, lien release contact. Fax numbers are found on the Who/Where page on SERP under Lien Payoff/Release Contact Numbers.

21.5.5.4.2.1  (10-01-2006)
Cycling Transactions

  1. Each week of processing is considered a cycle. All transactions (returns and adjustments) post to the MF according to the cycle they are input. Transactions pending on the accounts must also be considered.

  2. Certain transactions require a related transaction to post first. Input the transaction(s) to the system in the desired order of posting. For instance, most transactions require the establishment of an account or tax module before subsequent transactions can post.

    Note:

    The posting sequence for master file is generally from the lowest numbered transaction code to the highest. TC 400 (transfer of account) posts last on all MFs with the exception of BMF. In BMF, when a TC 400 and TC 150 (return) are attempting to post in the same cycle, the TC 150 will post last.

  3. Cycle transactions by using a posting delay code. Determine the necessary number of cycles (weeks) to delay the posting of a TC, and input that number in the appropriate field of the IDRS input screen.

  4. If the prerequisite TC with a higher number has to post prior to the posting of another TC, use an appropriate cycle delay indicator.

  5. Use an appropriate cycle delay indicator when a prerequisite TC is needed to change filing requirement, balance, freeze condition, or indicator.

    Note:

    Calculate the number of cycles required by using the current cycle plus the number of cycles the adjustment action will take to post to the MF.

  6. Do not cycle transactions if:

    1. The posting sequence is irrelevant; or

    2. The prerequisite transaction will post first.

    Caution:

    When you enter the number of cycles to delay a transaction, consider the day of the week in relation to the day the Service Center (SC) updates to master file. If you input the transaction close to the end of the weekly posting cycle, you may need an additional cycle to allow the transaction to post.

  7. When you transfer credits using CC FRM34, the credit side re-sequences for one cycle after the debit side posts in two cycles. The CC DRT24 and CC DRT48 transfers post in two cycles.

  8. If you use CC FRM34 and CC DRT48 simultaneously, take care to force both transactions to post in the same cycle.

    1. Use a one-cycle posting delay on the credit election transfer (CC DRT48) if you move the multiple payments with CC FRM34 to avoid generating erroneous notices, offsets, and refunds.

      Note:

      See Document 6209, Section 8.15, Resequence Codes (IMF Only), for a list of IMF resequence codes.

    2. For additional information regarding credit transfers, See IRM 21.5.8, Credit Transfers.

21.5.5.4.2.2  (10-01-2006)
Unpostables Created by Your Own Adjustments

  1. Generalized Unpostable Framework (GUF) automatically sends select unpostables back to the originator if the employee caused the condition or has information to close the case.

  2. List unpostable codes on CC ADJ54 that can be corrected (forced to post) i.e., UPC 180. If PC 8 was omitted in error, input UPCASZ and request the adjustment to be force-posted. Have Adjustment (Accounts Management) Examiners work the unpostable listings for these codes to avoid reworking them. You must resolve unpostables created by your own adjustments, credit transfers, etc., which are referred from the Unpostables function with URC 2. A control base is opened (Category Code NLUN) to the employee who input the transaction originally, and the transaction is included on the Nullified Distribution Listing. The Unpostables function will route the case and the Nullified Distribution Listing to the area responsible for working the case.

    If Then
    You receive the nullified document Research CC UPDIS and CC UPRES for the reason(s) the adjustment was nullified. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    Appropriate 1. Re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package.
    2. Close the control base.
    The Unpostables Function cannot locate and forward the original input document(s) with the case 1. Try to associate the case with any non-source documents kept in the Customer Service Site.
    2. Analyze the transaction(s) originally input.
    3. Re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package.
    4. Close the control base.

    Note:

    See IRM 21.5.5.4.2 ,Resolving Unpostables for additional information.


More Internal Revenue Manual