21.7.1  BMF/NMF Miscellaneous Information

Manual Transmittal

September 20, 2013


(1) This transmits revised IRM 21.7.1, Business Tax Returns and Non-Master File Accounts, BMF/NMF Miscellaneous Information.

Material Changes

(1) This IRM was revised to reflect various editorial and grammatical changes as well as the following changes:

Subsection Changed Description of Change Deleted bullet #2 to clarify content.
IPU 13U0635 issued 03-28-2013 IRM Updating link to IRM for EFTPS.
IPU 13U0635 issued 03-28-2013 IRM Updating phone number for Team 2 in Ogden.
IPU 13U0635 issued 03-28-2013 IRM Adding contact for Exempt Organizations.

Effect on Other Documents

This material supersedes IRM 21.7.1 dated 8/21/2012 (effective 10/1/2012). This IRM also incorporates the IPU 13U0635 issued 3/28/2013.


The primary users of this IRM are customer service representatives who answer BMF questions. The IRM is intended for Customer Account Services issues involving Business Master File (BMF) returns.

Effective Date


Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division  (01-01-2005)
Business Tax Returns and Non-Master File (NMF) Accounts Overview

  1. This section is designed to assist you in resolving Business and Non-Master File accounts. It provides:

    1. Procedures for addressing/resolving telephone, paper, and Taxpayer Assistance Centers (Walk-In sites) issues.

    2. Procedures for issues relating to tax adjustments.  (10-01-2009)
What Are Business Tax Returns and Non-Master File (NMF) Accounts?

  1. The types of tax and related returns in this section are:

    • Employment Tax Returns (Form 941, Form 943, Form 944, Form 945, Form 94X-X)

    • Unemployment Tax Return (Form 940)

    • Corporate Income Tax Returns (Form 1120 series, except International Tax Returns)

    • Fiduciary Tax Returns (Form 1041, Form 1041-A, Form 5227)

    • Partnership Tax Returns (Form 1065, Form 1065-B)

    • Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return (Form 1066)

    • Required Payment or Refund Under Section 7519 (Form 8752)

    • Railroad Tax Returns (Form CT-1, Form CT-2)

    • Estate and Gift Tax Returns (Form 706 and Form 709 series)

    • Exempt organizations (Form 990, Form 990-EZ, Form 990-T, Form 990-PF, Form 990-BL, Form 4720)

    • Excise Tax Returns (Form 11-C, Form 720, Form 730, Form 2290)

    • Various NMF returns  (10-01-2010)
Business Research

  1. Research procedures and adjustment actions are contained throughout this chapter within each type of form/tax.

  2. Refer to the appropriate reference material to research technical issues, e.g., Publication 15 (Circular E), Employer's Tax Guide and Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ.

  3. See Document 6209, IRS Processing Codes and Information, IRM 2.3, IDRS Terminal Responses, IRM 2.4, IDRS Terminal Input, IRM 20.1, Penalty Handbook, IRM 20.2, Interest, IRM 13.1,Taxpayer Advocate Case Procedures, etc. for additional instructions.  (10-01-2009)
Taxpayer Advocate Service (TAS)

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS, unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.  (09-07-2006)
Congressional Correspondence

  1. All congressional correspondence account cases are worked by TAS. Route all congressional correspondence account cases per IRM, Congressional Office Inquiries Received By TAS.  (10-01-2008)
Small Business Internet Site

  1. Refer taxpayers who want to use the internet and are interested in resources and services for businesses to www.irs.gov/businesses/index.html.  (10-01-2010)
Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures

  1. The following actions can be taken with oral statement on BMF accounts:

    1. Payment/credit transfers (see IRM, Credit Transfers Overview).

    2. Changes to item reference codes/numbers (not tax).

    3. Certain penalty abatement requests. See IRM,Unsigned or Oral Requests for Penalty Relief.


      An exempt organization incomplete return penalty abatement request is worked at the Ogden Campus only, and failure by large partnerships to file Form 1065 electronically and penalty abatement requests are worked by the Ogden Submission Processing Center (OSPC).

    4. Entity corrections including the primary name line. Some examples of entity corrections include spelling errors, incomplete names, missing or incorrect suffixes.

    5. Address changes. See IRM, Oral Statement Authority, for additional information.

    6. Decimal point errors (increase or decrease) for tax or credits to restore figures as shown on the return.

    7. Missing schedule (information shown on original or amended return but schedule was not attached), taxpayer can fax copy.

    8. Verification that a return is a true duplicate return (except Form 1065).

    9. Math errors/IRS errors (see IRM, Math Error Substantiated Protest Processing).

    10. Certain administrative errors, as noted throughout this chapter.


    For the definition of Administrative Errors, see IRM, Administrative Errors, and IRM, Oral Statement Authority, for complete information on Oral Authority.

  2. Enter any adjustment remarks in the "Remarks" section of Command Code (CC) ADJ54 on Integrated Data Retrieval System (IDRS). See IRM, Oral Statement Documentation Requirements, for information on remarks, oral statement, and source document requirements.

  3. IRM, BMF/NMF Adjustment Procedures, and its subsections contain general procedures and information to bear in mind when inputting adjustments.  (01-01-2005)
Transaction Codes (TCs)

  1. TCs are used to make adjustments to the Master File (MF) through IDRS.

  2. The primary TCs to adjust tax are:

    • TC 290 to increase tax

    • TC 291 to decrease tax  (03-24-2006)
Notice Suppression Indicator (NSI)

  1. NSI 1 prevents small balances from being printed on adjustment notices CP 210, CP 220, CP 910, or CP 920.

    1. NSI 1 suppresses adjustment data on the notice. It does not suppress the notice.

    2. The notice is issued with the following modified wording: "This is in response to your request for an adjustment to your tax account for the period indicated above. The adjustment was made for the exact amount you requested."

  2. Use NSI 1 when the adjustment is for the exact amount the taxpayer requested and the adjustment will result in one of the following:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    Based on an analysis of the case issues, do not use NSI 1 if the taxpayer would be better served by using the normal unabbreviated notice.  (10-01-2009)
Miscellaneous Codes

  1. Listed below are references for other codes:

    • Hold Codes - IRM, Rules on Hold Codes (HC) and Document 6209, IRS Processing Codes and Information

    • Penalty Reason Codes - IRM 20.1.1-2, Penalty Reason Code Chart and Document 6209

    • Posting Delay Codes - IRM, Posting Delay Code (PDC)

    • Freeze Codes - IRM 21.5.6, Freeze Codes and Document 6209

    • Priority Codes - IRM, Priority Codes (PC) and Document 6209  (10-01-2012)
Miscellaneous Adjustment Situations (BMF)

  1. Case is assigned to Accounts Management by Output Review. TC 841 must be posted ('P–' Freeze) before making an adjustment if a case is assigned to Accounts Management by Output Review as a result of a TC 976 on the module.

  2. Refund deletions. To avoid incorrect notices being generated, do not input any necessary credit transfers until after the TC 841 has posted.

  3. Computer condition code (CCC) G. When Code and Edit enters CCC G on an amended return:

    1. The return posts to the module as a TC 976.

    2. To prevent the return from posting as an original, no tax data is entered.

    3. Money submitted with the return is frozen from refunding until the case is resolved.

  4. Failure to File (FTF)/Failure to Pay (FTP) penalties and computer generated interest. .

    1. The computer assesses or abates FTF and FTP penalties based on adjustments made to the module, except when these penalties are assessed manually or other restrictions to the penalties are present on the module. See IRM 20.1.2, Failure To File/Failure To Pay Penalties, for additional information.

    2. In most cases, adjustments to interest are not necessary.

    3. The computer generates assessments and abatements of interest on all transactions except when interest has been restricted. (See IRM 20.2.8, Restricted Interest.)

  5. Difference between taxpayer's computation and yours. When your computation is different from the taxpayer's, provide a complete explanation by letter or phone if the reason for adjustment would not be sufficiently clear from the generated adjustment notice.

  6. Ensure correct adjustments. If posted data does not match data provided by the taxpayer, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ use Corporate Files On-Line (CFOL) command codes or secure the original return before contacting the taxpayer for additional information.

    If Then
    Amended return can be verified with posted data or with CFOL CCs Do not request the original return.
    Return has not been received within 40 days, or after two requests Contact the taxpayer to secure a copy. (Faxed copies of the original return are acceptable.)
    Original return is requested and it is determined no adjustment is necessary Forward the return to Files using local procedures.
    Document code 54 refile document locator number (DLN) is required Input TC 290 $.00 using a document code 54 refile DLN.
    Document code 54 refile DLN is not required Each campus should determine whether to refile under an old or new control DLN. The method should be uniform in each campus.

  7. Adjustments creating a refile DLN. These adjustments must have the original return attached. If not, prepare Form 2275 Records Request, Change and Recharge to associate the original return with the adjustment document. See IRM, Correspondence Imaging System (CIS) Source Documentation, for information on CIS procedures and blocking series.

    1. Blocking series (BS) 18 can be used instead of Form 2275.


      Use the appropriate non-refile BS if the original return was filed electronically. Do not use BS 18. See IRM,Researching e-file BMF Identification Codes.

    2. BS 18 updates the control DLN.

    3. BS 18 generates CP 155 which notifies Files to refile the return/case under the new control DLN.

    4. BS 18 is valid for all Master File Tax (MFT) codes except 04 and 13.

  8. 45 day interest-free period. See IRM, 45-Day Rule, for more information on interest-free period involving original returns, claims, and refunds.


    In 2010, Public Law 111–147 (HIRE Act), added IRC 6611(e)(4) to increase the interest-free period from 45 days to 180 days on any overpayment resulting from tax deducted and withheld under Chapter 3 or Chapter 4 of the IRC. See IRM, 180-Day Rule.

  9. $10 million assessments. Assessments over $10 million must be analyzed by the Office of Unpaid Assessments (Accounts Receivable) to determine if they have been classified correctly for required financial statements. Forward documentation (photocopies) of assessments over $10 million (when the account has not been full paid) to:


    This contact number and address are for official use only. The office is not staffed for public contact. Do not give out to taxpayers.

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  (02-01-2012)
Toll-free Calls When Return Needed

  1. In cases where a one or two page return (Form 940, Form 941, Form 943, Form 944 or Form 945 etc.) is the issue, the CSR should attempt to have the taxpayer fax a signed copy of the return first and work the case themselves. If the needed return is a more complicated (Form 706, Form 709, Form 1065 or Form 1120), do not request a faxed copy.

  2. If analysis of the case results in requiring a return pulled from Files, complete a Form 4442/e-4442 and forward the completed form to your Campus AM paper function. Oakland will send the completed form to Ogden.

  3. The site receiving the Form 4442-/e-4442requests the return from Files and completes the case.


    Do not request an e-filed or magnetically filed return. See IRM, Researching e-file BMF Identification Codes, for more information.  (10-01-2008)
Federal Agencies

  1. The following sections refer to information on claims filed by federal agencies and payments made by the Federal Agency Tax Payment System II (FEDTAX II) and the specific details.  (10-01-2009)
FEDTAX II Payments and Form 941

  1. Effective September 24, 2009 FEDTAX II functionality was incorporated into the Electronic Federal Tax Payment System (EFTPS) Federal Agencies section of the www.eftps.gov website. See IRM 3.17.277, Electronic Payments, for more information. See IRM, EFTPS Deposit Requirements, for more information on EFTPS deposit requirements.

  2. Compliance is not built into the EFTPS application for Federal agencies.  (10-01-2009)
FEDTAX II Forms 941-X

  1. Should Form 941-X,Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, be required, the Federal Agency must download the form at http://www.irs.gov.

  2. When processing is completed, Form 941-X is routed to Accounts Management for normal Form 941-X processing.  (01-01-2006)
FEDTAX II Phone Numbers

  1. Refer Customer Account Service inquiries to 1-877-FEDTAX2 (1-877-333-8292).  (01-01-2006)
FEDTAX II Entity Changes and Requests

  1. Entity changes and requests for EINs are processed in the same manner as other businesses. Refer to IRM 21.7.13, Assigning Employer Identification Numbers, for specific procedures.

  2. A weekly entity change file automatically updates the FEDTAX II data base.  (10-01-2009)
Abatement of Penalty and Interest Involving Federal Agencies

  1. Policy Statement 2-4 eliminated the assessment of penalty/interest against federal agencies. See IRM, Employment Code (EC) "F", for additional information.

  2. Allow claims for refund involving penalty/interest incorrectly assessed on Federal agencies.  (10-01-2007)
BMF Offset Program

  1. This section contains background information on the BMF Offset Program, information on the various freeze conditions, and a synopsis of offsets of BMF overpayments to past due federal agency debts.

  2. The BMF Offset Program allows application of an overpayment from one business type of tax or tax period to satisfy an unpaid balance on another type of tax or tax period for the same taxpayer. It also allows offset to past due federal agency debts in some situations. See IRM, Interest on Offsets, for information on when interest is allowable to the taxpayer on credit offsets. See IRM, BMF Offset Program for Past Due Federal Agency Debt, for more information on past due federal agency debts.

  3. The goal is to identify and resolve potentially incorrect balance due or credit balance situations before offset is made.

    1. No offsets involving Federal tax deposit (FTD) payment discrepancies should occur until the taxpayer has been notified of a balance due or overpayment on the account.

    2. This allows the taxpayer time to provide information to assist in locating and transferring missing payments, or properly applying any excess credits.

  4. CP 267 or CP 268 is generated when there is a discrepancy in the FTD credits claimed by the taxpayer and those credited to the taxpayer's account. See IRM, CPs 267/268 - Notice of Excess Credit, for information on working responses to CP 267 or CP 268.

    1. CP 267 is for returns which have no math error but a difference in FTD credits.

    2. CP 268 is for returns with math errors in addition to a difference in FTD credits.

    3. The notices list payment dates and amounts, math error explanation (CP 268), and a summary of the penalty and interest charges.

    4. The taxpayer is requested to indicate any payments erroneously credited or missing from the account and respond within 30 days.

    5. If the taxpayer does not respond within 15 weeks, any overpayment is applied to other balance due accounts or refunded to taxpayer, if no other taxes are owed.  (01-01-2005)
-E Freeze/Debit Offset In

  1. The "-E" freeze (which is released after 10 cycles) indicates an FTD discrepancy in the BMF debit module which generates a balance-due notice. The "-E" freeze module can contain debit balance modules resulting from posting of transactions subsequent to original return processing.

  2. Subsequent transactions can be any combination or separate posting of tax, penalty, interest, or credit reversals which result in the module going from zero or a credit balance to a debit balance, or from a debit balance to a greater debit balance.

    1. The module balance prior to posting of the subsequent transaction can be zero, debit, or credit.

    2. The module balance after posting of the subsequent transaction must be a debit.

    3. The account cannot have a module currently in tax delinquency account (TDA) Status 22, 23, 24, or 26 or have had a module closed from TDA Status in the prior 12 months.

  3. The "-E" freeze, under the subsequent transaction criteria, is released if:

    1. The 10 cycle freeze expires. (If all other criteria is met, the 10 cycle freeze is reset based on the most current subsequent transaction posting.)

    2. The module reaches zero or credit status.

    3. The account/module reaches TDA status.

  4. The appropriate notice is issued based on posting of the subsequent transaction(s) if a notice otherwise would have been issued.  (10-01-2007)
Q- Freeze/Offset

  1. A "Q-" freeze (which is released after 15 weeks) is initiated when there is an FTD overpayment discrepancy (more credits present than claimed on the return).

    1. If a discrepancy cannot be resolved within five workdays, CP 267 or CP 268 is released.

    2. To manually release the "Q-" freeze, use TC 290 $.00 with priority code (PC) 4. (Use hold code (HC) 3, if the refund will be for the amount requested by the taxpayer.)

    3. See IRM, CPs 267/268 - Notice of Excess Credit, for more information on the "Q-" freeze and procedures for working CP 267/CP 268 cases.  (01-01-2005)
D- Freeze, TC 470 cc 97 Restricted to Examiners Working Large Corporate Accounts

  1. Use of TC 470 closing code (cc) 97 is restricted to employees specifically designated to work Large Corporate Accounts, e.g., Technical Unit employees in Taxpayer Relations.

  2. All actions to these accounts must be coordinated with employees in the area designated to work Large Corporate Accounts.  (01-01-2005)
BMF Offset Program for Past Due Federal Agency Debt

  1. The Cash Management Improvement Act Amendments of 1992 mandates offset of "business association" refunds payable on or after January 1,1995 to past due Federal agency non-tax debts.

  2. As of January 11, 1999, Financial Management Service (FMS) offsets eligible tax refunds for non-tax debts involving federal agencies and child support. This type of offset is referred to as a Treasury Offset Program (TOP) offset.

  3. See IRM 21.4.6, Refund Offset, for information on TOP offsets.  (01-01-2005)
Employer Identification Numbers (EINs)

  1. All information on assignment of EINs is located in IRM 21.7.13, Assigning Employer Identification Numbers (EINs).  (01-03-2011)
Federal Tax Deposits (FTDs)

  1. Generally, taxpayers who file Form 940, Form 941, Form 943, Form 944, Form 945, Form 720, Form 990-PF, Form 990-T, Form 1042, Form 1120, Form 1120-C, and Form CT-1 must deposit taxes using an authorized deposit method when the tax liability reaches certain dollar amounts. See IRM, De Minimis Exception to Deposit Requirements, and IRM, Form 1042 Deposit Requirements For All Periods, for additional information.


    Beginning January 1, 2011, Forms 8109 and 8109-B, Federal Tax Deposit Coupon, can no longer be used as an authorized deposit method. See IRM, Authorized Deposit Methods, for additional information.  (01-03-2011)
Electronic Federal Tax Payment System (EFTPS)

  1. EFTPS is a tax payment system offered free by the U.S. Department of the Treasury. EFTPS enables taxpayers to pay their federal taxes electronically using the internet or telephone. Both business and individual taxpayers can use EFTPS.

  2. EFTPS uses ACH, the Automated Clearing House, financial network, which transfers funds and tracks tax payment information to IRS.

  3. See IRM, EFTPS Payment Tracers, for payment tracer cases involving EFTPS payments.

  4. See IRM, CP 108 — Error on FTD Coupon/EFTPS Payment, for information on CP 108 inquiries involving EFTPS payments and for more information on how the Voice Response System (VRS) works.

  5. See IRM 3.17.277, Accounting and Data Control, Electronic Payments, for additional information on all electronic payments, including additional information on EFTPS payments.

  6. For more information, see Publication 966, Electronic Federal Tax Payment System, A Guide to Getting Started. It is for businesses and individuals and can be found on the Electronic Tax Administration site located on Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/homepage.html, under the Local/Sites/Others tab.  (10-01-2012)
EFTPS Enrollment

  1. Taxpayers can enroll at https://www.eftps.gov or by completing Form 9779 (Business Enrollment Form) or Form 9783 (Individual Enrollment Form) and mailing it to the EFTPS Enrollment Center listed on the form.


    Enrollment via the WEB is more convenient.

  2. Taxpayers can call EFTPS Customer Service for an enrollment form or order the form online at http://www.irs.gov. For additional enrollment information, taxpayers should call one of the customer service numbers listed for either BMF or Individual Master File (IMF) taxpayers as noted above.

    Type of Caller Toll-free Telephone Number
    Voice 1-800-555-4477
    (EFTPS Customer Service)
    Spanish 1-800-244-4829
    TDD (Telecommunications Deaf Device) 1-800-733-4829
    (8 a.m. to 8 p.m. ET Mon-Fri)
    Financial Institutions 1-800-605-9876
    Batch Providers 1-800-945-0966
    (8 a.m. to 8 p.m. ET Mon-Fri)
    Bulk Providers 1-866-684-6556
    (8 a.m. to 8 p.m. ET Mon-Fri)

  3. Enrollment information is validated by IRS. Enrollments generally take 5–7 days to process.

  4. Taxpayers who use a third party payroll processor or service bureau can have them enroll the taxpayer. However, if the third party does only payroll; e.g., employment taxes, and the taxpayer must make other deposits; e.g., Forms 720, 1120, etc., the taxpayer must also enroll in order to deposit non-payroll taxes.

  5. Taxpayers must submit an enrollment form for each EIN or bank account.

  6. Refer taxpayers with entity related questions, that the financial agent cannot resolve, to the IRS EFTPS hot-line in Ogden, at 1-866-255-0654 with option number 3.  (10-03-2007)
EFTPS - Website

  1. EFTPS website ( https://www.eftps.gov) offers the following features over a Secure Sockets Layer (SSL) connection:

    • General information about EFTPS

    • EFTPS enrollment

    • ACH debit payments

    • Payment cancellation

    • Payment history research

    • Payment history for a 16-month period of time

    • Search, print or download payment history by date, tax type, amount, form, etc.

    • Scheduling of all four estimated tax payments, Form 1040ES, in one session

    • Installment agreement payments. EFTPS now has the ability to schedule payments up to 365 days in advance for individuals and up to 120 days for business taxpayers. (See IRM,Methods of Payment, for more information on EFTPS installment agreement payments and IRM 3.17.277, Accounting and Data Control, Electronic Payments, for more information on electronic payments.)  (01-03-2011)
EFTPS Deposit Requirements

  1. Prior to January 1, 2011 taxpayers were required to use EFTPS if their "aggregate deposits" for the second preceding calendar year exceeded $200,000, but any taxpayer could voluntarily participate. If you need the archived information regarding EFTPS deposit requirements, see the October 1, 2010 revision of this IRM.

  2. Effective January 1, 2011 EFTPS Regulation Change mandates FTDs, such as payroll tax payments, be paid electronically. Some businesses paying a minimal amount of tax may make payment with the related tax return instead of paying electronically. See IRM, De Minimis Exception to Deposit Requirements, and IRM, Form 1042 Deposit Requirements For All Periods, for additional information.  (01-01-2006)
EFTPS Payment Methods

  1. EFTPS uses ACH to transfer funds electronically from the taxpayer's account to the Treasury's account. ACH is a system used by the banking industry to transfer funds electronically. The Bureau of Fiscal Services (BFS), formerly FMS, contracts with a Treasury Financial Agent (TFA) to process ACH payments for IRS.

  2. After the taxpayer enrolls, a personal identification number (PIN) is mailed to the IRS address of record. The PIN is used to make payments and to obtain information from EFTPS.

  3. There are two primary payment methods to transfer funds with EFTPS (regardless of the payment option selected, the tax due date remains the same):

    • EFTPS Direct (ACH Debit)

    • EFTPS - ACH Credit

  4. Taxpayer may also select same-day wire method offered by some financial institutions.

  5. After the taxpayer has initiated payment, the financial agent assigns a 15-digit number to the transaction. The payment method can be identified by the second position in the electronic funds transfer (EFT) number. See IRM, EFT Number, for breakdown of EFT number.

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