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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 17. Federal Tax Deposit System (Cont. 1)

3.5.17  Federal Tax Deposit System (Cont. 1)

3.5.17.12 
FTD BOB Processing

3.5.17.12.13  (01-01-2008)
BOB Code 12

  1. Definition—Invalid Tax Class.

    1. Transmittal blocks and corresponding FTD coupons processed as a Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, are printed on a separate FTD BOB–12 Register (FTD 53–40). During FTD raw data processing, a block of work and the corresponding FTD coupon(s) will appear on the register if the amount of the FTD is:

    2. Equal to or greater than $100,000 and deposit date is not within any of the following ranges:

      January 28 — February 2
      April 28 — May 2
      July 29 — August 2
      October 29 — November 2

    3. Tax Class is not equal to 2 and cycle number is greater than 89.

    4. A SCRIPS problem could have altered the type of tax on the FTD coupon to indicate 940 on the register, however review of the FTD coupon indicates a different type of tax. DO NOT process this as a BOB 12.

  2. Resolution—Use the following procedures to work Form 940 Tax Class 8 invalid conditions:

    1. Secure the FTD coupon for each BOB Code 12 which indicates it is intended for a Form 940. Verify the tax class. If SCRIPS altered the type of tax, prepare Form 5517 (FTD Replacement/Adjustment Record) and enter the correct type of tax in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44 and the tax class entered on Form 5517 will be in Field 01–D. On the register, underline the Actual Count, Actual Amount and the Transmittal BSN in red. Enter a "C" in red under the TTC. Annotate the FTD Coupon with any changes and initial if there are no changes.

    2. Check the FTD coupon amount to confirm it meets the criteria in (1)a or (1)b above. If it does not, prepare Form 5517 and enter the correct type of tax in the Tax Class position. Enter the BSN. The item will appear on the following day as Error Code 44 and the tax class entered on Form 5517 will be in Field 01-D. Prepare register as stated above in 2(a).

    3. If the criteria is met, use the following procedures: Check the FTD coupon for a telephone number. If no telephone number is shown, research for a number using directory assistance, telephone directory, or by contacting the commercial bank for assistance. Contact the taxpayer and confirm the Form 940 deposit as indicated on the FTD coupon. All efforts should be made to contact the taxpayer and resolve the item on the day it appears on the FTD BOB–12 REGISTER. If the taxpayer has stated that the deposit is correct, prepare Form 5517, and enter tax class 8 in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44 with an 8 in Field 01-D. If the taxpayer has stated that Form 940 is incorrect, prepare Form 5517, and enter the correct type of tax in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44, and the tax class entered on Form 5517 will be in Field 01-D. If taxpayer contact cannot be made because of excessive volume or taxpayer cannot be reached, prepare Form 5517 and enter an 8 in the Tax Class column. Also enter the BSN. This action will force the item to the FTD Error Register the following day for making first and/or additional attempts to contact taxpayer. Prepare register as stated above in 2(a). See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

      Note:

      Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1. Fax procedures contained in IRM 11.3.1.10 must be reviewed prior to faxing confidential information to the taxpayer.

      Note:

      The BOB–12 REGISTER may contain other BOB conditions, and they must be corrected or the block will REBOB.

3.5.17.12.14  (01-01-2008)
BOB Codes 13 and 14

  1. Definition—Amount/Alternative Amount Field.

  2. Resolution: Review the related FTD record and determine corrective action. To correct the FTD, use Form 5517. Enter the correct amount in the amount field and the BSN. Add the block to see if it balances. If it does balance, underline (in red) Actual Count, Actual Amount and transmittal BSN. Enter a "C" in red under TTC.

3.5.17.12.15  (01-01-2008)
BOB Code 15

  1. Definition—Invalid Type Card Code on the Transmittal Header Record (THR).

  2. Resolution: BOB Code 15 must be deleted, corrected, and reinput.

    1. If this condition was caused by SCRIPS error, annotate the register with correct data. If this condition was NOT caused by SCRIPS error, and the incorrect TCC was written on the AOC, the TCC must be corrected. In either instance, mark through the original FTD Sequence Numbers on the BOB block. Place the block in the hold tray until the transmittal appears on the BOB Delete list. When the transmittal appears on the delete list, reinput the block using the original IRS received date.

    2. If the SC TCR has been established on SCCF, a SCCF adjustment must be prepared on Form 5891 to delete the record. Use the FRB code, account number, check digit, branch code, and transmittal serial number as it appears on the register. Use a FROM CODE of "0" and TO CODE of "1" . Use adjustment code D.

    3. Annotate the register with correct data and corrective action taken. Prepare the register for ISRP by underlining the transmittal BSN in red.

3.5.17.12.16  (01-01-2008)
BOB Codes 50 and 51

  1. Definition—An out of balance condition. Either the AOC count and/or amount do not agree with the computer actual count and/or actual amount, or the individual FTD coupons do not agree with AOC.

    1. A SCRIPS scanning error to the count and/or amount may have resulted in the out of balance condition.

      Note:

      The SCRIPS instructs the operators to enter "1.00" as the amount when the count and/or amount fields are illegible or left blank by the depository. The count field will be filled automatically with "1.00" . Refer to IRM 3.41.268, FTD Processing on SCRIPS.

    2. A bank error to the count and/or amount may have resulted in the out of balance condition.

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , this will require an adjustment to the AOC with the preparation and submission of Form 5526, FTD Adjustment Action Request, to the St. Louis FRB. Form 5526 creates a Debit Voucher or Deposit Ticket and is also used in balancing the St. Louis FRB or Subsequent Day Classified Report (FTD 63–40). Include on Form 5526 a specific reason, bank contact name and phone number.

    3. A block of work (AOC with related FTD coupons) may be deleted. Blocks that are deleted from the register may not be reinput the same day they are deleted, unless a SCCF adjustment is prepared to delete the SC THR and FRB THR. The branch code of the TLN must also be changed. Whenever a block of work is reinput, use the original IRS received date if available; if not available, use the current date.

    4. An individual FTD coupon within a block of work can be corrected but not deleted.

  2. Resolution: Correction procedures for the Transmittal (AOC), using the register, are as follows (See Figure 3.5.17-30):

    Note:

    Verify all FTD coupons belong with the transmittal to resolve extra and/or missing coupons proceed to (4) thru (11) listed below.

    1. Annotate the correct count above in red.

    2. If the actual amount is incorrect, cross out the incorrect amount and annotate the correct amount above in red.

    3. If this is a SPC error, enter a "C" in red under TTC. DO NOT prepare Form 5526.

    4. Underline the actual count (ACT CNT) in red.

    5. Underline the transmittal BSN in red.

    6. Annotate the register to provide an audit trail.

    7. Forward correction to ISRP.

    8. If this is a bank error, enter an "A" in red under TTC, give to classified technician for preparation of Form 5526. Include on Form 5526 a specific reason, bank contact name and phone number. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the amount of the adjustment is over $50,000.00, refer to IRM 3.5.17.25.1, Exception Processing.

  3. Correction procedures for the FTD coupon, using Form 5517, are as follows:

    1. Verify that the FTD amount on the register equals the amount on the FTD coupon. If the bank adding machine tapes are available, verify against the register and FTD coupon.

    2. Enter the correct amount in the amount field.

    3. Enter the BSN from the register.

    4. Annotate the register at the bottom, to provide an audit trail.

    5. Forward correction(s) to ISRP. (See Figure 3.5.17-29).

      Note:

      FTD corrections should be repeated until all erroneous records are corrected. This prevents a REBOB or incorrect posting to a taxpayer's account.

    Figure 3.5.17-29

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    FTD BOB Register

    Figure 3.5.17-30

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

    FTD Transmittal Adjustment

  4. If there are missing FTD coupons, research the loose/holding FTD file to determine if a coupon was received without the AOC. If the FTD coupon(s) is found and St. Louis FRB has confirmed a batch date, follow the steps listed below:

    1. Delete the record from the register. Underline the transmittal BSN in red. Annotate register to provide audit trail. Forward register to ISRP.

    2. Delete the record from the Service Center Control File (SCCF) with a FROM CODE of "0" and TO CODE of "1" and use adjustment code of "D" on Form 5891. (See Figure 3.5.17-32).

    3. Delete the FRB record from SCCF with a FROM CODE of "1" and a TO CODE of "1" and use adjustment code "D" on Form 5891.

    4. Use Form 6143, FRB Verification Replacement Record, to re-establish the FRB record with a "B" and CURRENT DAY in the branch code position. All other information including the FRB day batch and the amount should be taken from the original FRB Verification Record. (See Figure 3.5.17-33).

    5. Enter the same "B" and CURRENT DAY (from d above) on the original AOC, Form 2284, or FTD Transmittal Replacement Document, Form 8164. Use the original IRS received date if available, if not available, use the current date. If the FTD coupon deposit date is earlier than the AOC deposit date, mark with pencil the "IRS USE ONLY" box which is designated on the FTD coupon. Mark through the original FTD Sequence Numbers and run an adding machine tape to balance the block.

    6. Process the block through SCRIPS on the SAME DAY.

  5. If the FTD coupon(s) is found but the St. Louis FRB has not confirmed a batch date, follow the same instructions as (4)a and b above. Use the original IRS received date if available, if not available, use the current date. If the FTD coupon deposit date is different than the AOC deposit date, mark with pencil the "IRS USE ONLY" box which is designated on the FTD coupon. Mark through the original FTD Sequence Numbers and run an adding machine tape to balance the block. Place the block in the holding tray until the transmittal appears on the delete List.

  6. If coupons are not found in the loose/holding FTD file, research the Control Record List (CRL) and/or the SCCF Special Transcript List under the same ABA as the BOB code 50 and 51, to determine if the missing FTD coupon(s) was processed under a different AOC. If so and the block containing missing coupons has not gone to TEP and is on the register, delete both blocks by following instructions in (4) thru (5) above. Balance blocks by matching correct coupons to the correct transmittals and reinput through SCRIPS.

  7. If coupons are not found as in (4)/(6) above, contact the depository. Contact with the depository should be made on the first day the item appears on the register. If six or more FTD coupons are missing from a transmittal, ask the depository to mail photo copies or fax copies of the missing coupons. If FTD coupons are reconstructed, follow the same instructions as (4) thru (5) above. If less than six FTD coupons are missing from a transmittal, follow the instructions listed below:

    1. Annotate the taxpayer's name, EIN, tax class, tax period, etc. on Form 9160, FTD telephone log. (See Figure 3.5.17-91).

    2. Transfer the information from the telephone log to Form 8109-B. Follow the instructions listed under (4) thru (5) above.

    Note:

    When a coupon Form 8109 has to be recreated and it has a Form Code 91 or 92, a request for FTD coupon booklet must be submitted to Entity Control Unit for cc FTDRQ input. Completing a replacement coupon and adding Form Code 91 or 92 will not automatically generate the taxpayer's coupon booklet.

  8. If after contacting the depository, and the FTD coupons are not available or no response has been received by the next work day, and after repeating research of loose/holding FTD file, CRL and/or SCCF Special Transcript List, follow the instructions listed below:

    1. Prepare register for ISRP. Underline the actual count, actual amount, and transmittal BSN in red. Enter an "A" in red under TTC.

    2. Prepare Form 5526 and include a specific reason code, contact name, and phone number. See IRM 3.5.17.26.4 and 26.5 for preparation instructions.

  9. If there are extra FTD coupons with a transmittal, verify the extra coupons are from the same bank as the transmittal and the deposit date is the same as the transmittal. Research the loose/holding transmittal (AOC) file to determine if the transmittal was submitted without the coupon(s).

    1. If the AOC is found, match with the extra coupons, and input block through SCRIPS the same day.

    2. If St. Louis FRB has confirmed a batch date for the BOB block refer to (4) thru (5) above to reinput.

    3. If St. Louis FRB has not confirmed a batch date for the BOB block refer to (8) above.

      Note:

      Form 5526 cannot be prepared without a confirmed batch date.

    4. If no AOC is found, research the CRL and/or the SCCF Special Transcript list under the same ABA as the BOB code 50 and/or 51 (or the ABA of a different depository stamped on the coupons).

      Note:

      This is necessary to identify a transmittal in BOB status with coupons missing, and to determine if there is a record established on SCCF.

    5. If the BOB block missing these coupons is found, follow the instructions in (4) thru (5) above.

    6. If the extra coupons have been duplicated and included in another transmittal, follow the instructions in (4) thru (5) above to reinput the BOB block. Mark through FTD Sequence Number on the extra coupons. Annotate cross reference information on the coupons and file.

    7. If no block is found, but St. Louis FRB has confirmed the amount of the extra coupons under a different Transmittal Serial Number, make a replacement AOC matching FRB TLN and input the block through SCRIPS. The same procedures would apply if the amount of the coupons was confirmed for the ABA of a different depository. Follow instructions in (4) thru (5) above.

  10. If there are extra coupons and no AOC is found, research the adjustment file found on the BEFT System.

    1. Click on Classified.

    2. Click on Query.

    3. Select option (Credit, Debit or Adjustment).

    4. Enter known information.

    5. Click on File.

    6. Click on Query Mode.

      Note:

      This will bring up all Forms 5526 that match the information input. (See Figure 3.5.17–31).

    Figure 3.5.17-31

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    Form 5526 Adjustment Query

  11. If an adjustment was previously made, check Form 9160 to determine if a replacement block has been input to offset the adjustment.

  12. If a replacement has been made, follow the instructions in (9) d and f listed above.

  13. If another transmittal cannot be located, or a replacement block has not been input to offset the 5526 adjustment, contact the depository to determine if the coupon should be included in the transmittal or in another transmittal.

    Note:

    If no response has been received by the next day, follow instructions in (8) above.

    1. If it is determined, by contacting the depository, that the coupon should be included, make an adjustment. Follow correction procedures for the transmittal as in (8) above.

    2. If the depository indicates that the coupon should not be included in this Transmittal Serial Number, write the ABA number and total on the bottom right area of the extra coupons, and place in the loose/holding FTD file to be followed up on at a later time. Follow the same resolution as (4) thru (5) above.

      Note:

      Do not write over form number in left hand corner of coupon.

    3. If the depository indicates the coupon should have been included in another transmittal, follow instructions in (4) thru (5) above. If replacement block has not been made, prepare AOC with a current date in the branch code position. Delete BOB block following instructions in (4)( a) above.

  14. Occasionally multiple blocks will BOB under one transmittal on the register. When this occurs follow the same resolution as (4) thru (5) above.

  15. When FTDs are mixed between transmittals it is necessary to delete the block and match the correct FTD coupon(s) with the correct transmittal. Follow steps listed under (4) thru (5) above; whichever is appropriate.

    Figure 3.5.17-32

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    FTD Service Center Control File Adjustment Record

    Figure 3.5.17-33

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    FRB Verification Form

3.5.17.12.17  (01-01-2008)
BOB Code 52

  1. Definition—Indicates more than one transmittal was processed on the same day with the same Transmittal Locator Number (TLN).

    1. BOB code 52 will show on the BOB register with the transmittal information only. (See Figure 3.5.17-34). The BOB 7 listing, FTD 51–40, is generated to identify BOB codes 52. This listing could be utilized to determine the FTD Sequence Numbers related to the 52 condition code in BOB status.

    2. BOB code 52 is caused by the following factors: Duplicate TLNs for separate deposits. The depository submitted more than one AOC (either the IRS copy, the depository copy, and/or FRB copy) with or without the related coupons.

    3. SCRIPS processing error. Two different blocks were erroneously processed with the same TLN.

  2. Resolution: Follow the steps below when correcting BOB code 52 conditions:

    1. Duplicate TLN for separate deposits. Check the current FTD 66–47 (Missing FRB/Depository Transmittals) or FTD 61–60 (SCCF Special Transcript List-Open Module) for the FRB confirmation.

    2. If the Verification Record is found and the IRS received date box is present on AOC, enter IRS received date, mark through incorrect TLN fields and write the correct information above in red. If the Verification Record is found and the IRS received date box is not present on AOC, prepare Form 8164 to match the confirmed TLN.

    3. If only one Verification Record is found, check the other block against the current FTD 61–40 (SCCF Invalid Posting Transcript) for code 55 for the FRB confirmation. If found, on the 61–40, assign an "S" to the block and line thru the FTD Sequence Number. Prepare Form 6143 using the S number and TLN so both the block and the Verification Record agree. After finding the Verification Record for the first block, enter the IRS received date or prepare Form 8164. Reinput the same day. If the other block is not found, follow instructions as indicated in c above. Use a "B" in the first position of the branch code.

    4. When no Verification Record for either block is found after researching listings in (2) a and b above, the TLN of one block must be reinput as is and the TLN of the other block must be reinput with a "B" in the first position of the branch code. If the IRS received date box is not present on the AOCs, Form 8164 must be used.

    5. Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

    6. Mark through all FTD Sequence Numbers, balance blocks and send both blocks to SCRIPS for processing on the same day.

  3. Depository submitted more than one AOC, Depository and/or FRB copies for the same block. If the coupons were included, use the IRS copy and enter the IRS received date, then reinput the block through SCRIPS on the same day.

    1. If the coupons were not included, check the loose FTD file. If coupons are found, input the block of work. If not found, notate IRS received date and file in the loose AOC and FTD file.

    2. Use the IRS copy to reinput the block through SCRIPS on the same day.

    3. Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

    4. If the IRS received date box is not present on the AOC with the FTD coupons, Form 8164 must be used.

    5. Mark through all FTD Sequence Numbers, balance blocks and send block with FTD coupons to SCRIPS for processing on the same day.

  4. SCRIPS processing error:

    1. The TLN and amounts should be different, therefore, both blocks should be reinput as is. If the original AOCs are illegible or IRS received date box is missing, prepare Form 8164.

    2. Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

    3. Mark through all FTD Sequence Numbers, balance blocks and send blocks to SCRIPS for processing on the same day.

      Note:

      Always use the original IRS received date or if not available, use the current date. If the FTD coupon deposit date is different than the AOC deposit date, mark with pencil the "IRS USE ONLY" box which is designated on the FTD coupon.

    Figure 3.5.17-34

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

    FTD BOB Register and BOB 7 Listing

3.5.17.12.18  (01-01-2008)
BOBs Help Hints

  1. Some helpful hints are listed below:

    1. Add or remove FTD coupons and/or transmittals as appropriate until the block is balanced and is in agreement with the AOC.

    2. Ensure that all FTD coupons are accounted for and are included with the correct transmittal.

    3. Mark through the old FTD Sequence Numbers. It may be necessary to reconstruct the AOC and/or coupon(s) if the FTD Sequence Number is in the scan area or if the document is mutilated. When reconstructing the AOC, use the original IRS received date if available, if not available, use the current date.

  2. Maintain a control for the deleted blocks. Label the holding tray appropriately.

  3. Route deleted blocks to SCRIPS on a daily basis.

  4. To determine the cause of the BOB conditions, do the following:

    1. Locate the original transmittal and FTD coupons.

    2. Review the BOB condition by comparing the BOB code against the original transmittal and FTD coupons.

    3. IMPORTANT: Research suspense file for missing coupons and verify bank stamp for accuracy prior to preparing an adjustment to the bank. Always initial on the FTD BOB Register (bottom area) the person responsible for resolving the BOB condition.

  5. Always annotate the register with the corrective action taken.

3.5.17.12.19  (01-01-2008)
BOB Corrections to Reversals

  1. Particular attention should be given to blocks containing a Record Type ID Code of "9" , which indicates a reversal block.

  2. During BOB corrections, if the amount should be entered as a minus amount on the transmittal (debits exceed credits) red-bracket the amount. If the amount is to be entered as positive (credits exceeds debits) do not provide red brackets.

  3. For each FTD record with a transmittal, a Record Type ID Code of "9" must be present. This code should be input by the preparer. If not present, return to preparer for correction.

  4. Correction procedures are different from regular BOB procedures. Instructions for Reversal Blocks are as follows:

    1. BOB codes 01 thru 10 should always be deleted from the register, but do not prepare a SCCF adjustment (Form 5891).

    2. BOB codes 11, 15, 50 and 51 should always be deleted from the register. If a SC TCR has been established on SCCF, a SCCF adjustment must be prepared.

    3. Place the block in the holding tray until the TLN appears on the Delete Register.

      Note:

      The block should be batched separately from regular deletes, balanced and identified as "REVERSAL BLOCKS" before routing to SCRIPS for further processing.

3.5.17.12.20  (01-01-2008)
Exception Processing for Adjustments

  1. Adjustments for $50,000 or more should be noted for immediate processing as outlined in IRM 3.5.17.25.1.

3.5.17.13  (01-01-2008)
FTD On-Line Error Process

  1. The FTD Unit is responsible for correcting FTD error items on IDRS. The FTD On-Line Error Correction System processes error items that did not meet validity and/or consistency checks within the FTD System (other than money discrepancies).

    Note:

    In the event IDRS is down one day or more, errors that were not corrected by CC FTDER should be sent to the ISRP Function for entering. (See IRM 3.5.17.14 for instructions to code the FTD Error Register for ISRP processing.)

  2. The FTD On-Line Error system will consist of the following reports:

    1. FTD Error Register—FTD 54–40.

    2. FTD Error Register Summary—FTD 54–41.

  3. The FTD 54–40 report is divided into three sections. They are as follows: (See Figure 3.5.17-35).

    1. Listing for Error Code 40.

    2. Listing for Error Codes 30 and 38.

    3. Listing for Error Codes Other Than 30 and 38.

  4. The FTD 54–41 report consists of two pages. One page is for totals and percentages of the daily FTD 54–40 and the second page contains cumulative totals for the actual month and for the fiscal year. (See Figure 3.5.17-36).

    Note:

    DO NOT mail FTD 54–41 (second page) cumulative report to Headquarters. Management should develop local procedures to monitor and track excess volume of error codes. Unusual occurrences or problems should be reported to the Headquarters FTD Analyst.

    Figure 3.5.17-35

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    FTD Error Registers

    Figure 3.5.17-36

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    FTD Error Register Summary

  5. In addition to daily balancing, the total errors will be reported each week to Headquarters. The following formula will be used for closures:

    • + Previous Weeks Loops (Form 54–41)

    • + Daily Receipts (Raw Totals + BOB Totals— Friday Report to Friday Report)

    • – Ending Inventory (Current Friday Loop)

    • = Closures

3.5.17.13.1  (01-01-2008)
Accessing the On-Line Error screen

  1. Command Code FTDER—used to access any record present on the On-line FTD Error File. (See Figure 3.5.17-37).

    1. Definer R—must be entered to correct invalid correction attempts or for each new Error Sequence Number requested. (See Figure 3.5.17- 37).

    2. Error Sequence Number—must be entered to retrieve the FTD error record. This Error Sequence Number is located on the FTD 54–40, FTD Error Register. (See Figure 3.5.17-37).

    Figure 3.5.17-37

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    On-Line FTD Error Screen (Accessing an Error Record)

    Figure 3.5.17-38

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    On-Line FTD Error Screen

3.5.17.13.2  (01-01-2008)
On-Line FTD Error Screen Display

  1. The first two lines of the error screen contain the following information: (See Figure 3.5.17-39).

    a. First line = Command Code FTDER (and definer Code).
    b. First line = Error Sequence Number.
    c. First line = Error Code(s).
    d. First line = Process Date.
    e. Second line = Loop Count.
    f. Second line = Transmittal Locator Number.

    Figure 3.5.17-39

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

    On-Line FTD Error Screen (Error Record Content)

  2. Action Code—This field is a "must" enter field. (See Figure 3.5.17-40). The code identifies whether to correct a record, delete a record, or no change is needed. See IRM 3.5.17.13.3 for further explanation of Action Codes. If further research is necessary, DO NOT enter an Action Code. Leave the record by going up to Command Code FTDER, entering definer R and Error Sequence Number.

  3. Re-sequence Ind. (Indicator)—A "1" must be in this field to delay Error Code 30 and 38 records when an entity transaction is pending. When using Re-sequence Indicator "1" , Action Code N must also be used. These records are delayed from posting to taxpayers' accounts for two cycles. (See Figure 3.5.17-40).

    Note:

    If the EIN or name control is new or has to be reactivated and other error code(s) is present with Error Code 30 or 38, do not enter the Re-sequence Indicator. Make all corrections and transmit, then request the Error Sequence Number again and use Action Code "N" and Re-sequence Indicator "1" .

    Figure 3.5.17-40
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    On-Line FTD Error Screen (Resequence Indicator)

  4. Screen left side—Current error record information is displayed in rows identified by alpha characters. Correction fields are overlaid once changes are completed. An asterisk is printed to the left of any field in error. (See Figure 3.5.17-41).

    1. A—Employer Identification Number (9 digits)

    2. B—Name Control (4 digits) or Check Digits (2 digits)

    3. C—Service Center Code (2 digits) (not correctable)

    4. D—Tax Class (1 digit)

    5. E—Tax Period (5 digits) (not correctable)

    6. F—Corrected Tax Period (5 digits)

    7. G—PMT Date (8 digits)

    8. H—Amount Field (not correctable)

    9. I—Alternate Amount Field (not correctable)

    10. J—Cycle Number (2 digits)

    11. K—FTD Sequence Number (13 digits)

    12. L—Type Transmittal (1 digit), should be D, F, or blank (not correctable). If character is other than "D" , "F" or blank, error delete item.

    13. M—Record Type ID Code (TCC) (1 digit). May be blank indicating original FTD; 0, for corrected FTD; 1, for uncollectable remittance from the bank; or 2, for incorrect remittance (not correctable)

    14. N—Transmittal Deposit Date (8 digits) (not correctable)

    15. O—Taxpayer Change Code (1 digit). May be blank or contain an "N" . (When the taxpayer has made a change on the pre-printed name or EIN on the FTD coupon, an "N" will appear in this field (not correctable)).

    Figure 3.5.17-41
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    On-Line FTD Error Screen (Error Record Fields)

  5. Screen right side—Alpha characters indicate correctable fields. (See Figure 3.5.17-42). Use the tab key to move the cursor to the field to be corrected. More than one error code can be corrected at the same time. (See Figure 3.5.17-43). Changing an error code correction may cause another error code to appear.

    1. A—Employer Identification Number (9 digits)

    2. B—Name Control (4 digits) or Check Digits (2 digits)

    3. D—Tax Class (1 digit)

    4. F—Corrected Tax Period (5 digits)

    5. G—PMT Date (8 digits)

    6. J—Cycle Number (2 digits)

    7. K—FTD Sequence Number (13 digits)

    Figure 3.5.17-42

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

    On-Line FTD Error Screen (Correctable Fields)

    Figure 3.5.17-43

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

    On-Line FTD Error Screen (Multiple Error Codes)

  6. The comments field is provided to annotate actions taken on the Error Sequence Number. If an error item is unresolved, the following day, the message notated will remain present until the error record is corrected, changed, or deleted. The maximum positions allowed for annotating within the comments field is 30. (See Figure 3.5.17-44).

    Figure 3.5.17-44

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

    On-Line FTD Error Screen (Comments Field)

3.5.17.13.3  (01-01-2008)
Action Codes—Re-sequence Indicator

  1. Action Codes—Three Action Codes are used to code corrections on the FTDER screen.

    1. Action Code C—Used to correct error fields on the FTDER error screen.

    2. Action Code D—Used to delete a document from the error file.

    3. Action Code N—Used when no corrective action is necessary.

    4. Action Code S—Reserved.

  2. Re-sequence Indicator must always be "1" when delaying deposits from posting to MasterFile for two cycles. When ECU establishes a name control or EIN, hold the error item in a suspense file until the EIN posts on MasterFile. Then make the correction on the FTDER screen using Action Code "C" .

    Note:

    If researching IDRS and an entity transaction is pending or ECU does not make any changes to the record, use Action Code "N" and enter Re-sequence Indicator "1" .

3.5.17.13.4  (01-01-2008)
FTDER Screen Messages

  1. When a correction has been entered, the screen display will return with a message at the bottom of the screen.

  2. Corrections successfully completed will display the following messages:

    1. REQUEST COMPLETED—no errors were made during the correction attempt. Error Code and Action Code will be deleted. Correction is present on the right hand side. (See Figure 3.5.17-45).

      Figure 3.5.17-45

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

      On-Line FTD Error Screen (Request Completed)

    2. RECORD WILL BE DELETED—Action Code "D" (to delete the record from the error file) has been accepted. If record is requested again on the same day, Error Codes, Asterisks, and Action Code fields are deleted. The record is not deleted until end of day. A message should be annotated in the Comments Field when the record is deleted. (See Figure 3.5.17-46).

    Figure 3.5.17-46

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

    On-Line FTD Error Screen (Deleted Error Record)

  3. Corrections not successfully completed will display the following error messages on the bottom line of the screen:

    1. COMMAND CODE DEFINER INVALID—Definer Code "R" was not used after Command Code FTDER. (See Figure 3.5.17-47).
      Resolution: Enter Definer "R" , Error Sequence Number and Entry Code.

      Figure 3.5.17-47

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

      On-Line FTD Error Screen (Command Code Definer Invalid)

    2. COMMAND CODE INITIALIZATION INVALID—This message appears when another command code calls FTDER. (See Figure 3.5.17-48).
      Resolution: Re-enter CC FTDER, Definer "R" , Error Sequence Number and Entry Code.

      Figure 3.5.17-48

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

      On-Line FTD Error Screen (Command Code Initialization Invalid)

    3. ID INFO CHANGED-RESTART—The Error Sequence Number has been