3.12.10  Revenue Receipts (Cont. 1)

3.12.10.3 
Section 01—General Information

3.12.10.3.16  (01-01-2015)
Field 01BPI—Bypass Indicator

  1. This is a one position field that may be present.

    1. The valid entries are blank, zero (0), and one (1).

    2. The use of this indicator is limited to:
      For IMF, Primary and Tertiary Transaction Codes 660, 670, and 760.
      For BMF, Primary and Tertiary Transaction Codes 650, 660, 670 and 760.

  2. Correct Field 01BPI using the following procedures:

    1. Compare the document with Field 01BPI. Correct any coding and transcription errors.

    2. The valid ranges are 0, 1, or blank:

      Indicator Ranges Indicator Descriptions
      0 Do not bypass UPC 305/198 check.
      1 Bypass UPC 305/198 check.
      Blank Not Present
    3. If Field 01BPI should not be present, delete the information in that field.

3.12.10.3.17  (01-01-2015)
Field 01MSC—Multiple Split Remittance Indicator

  1. This is a one position field that may be present.

    1. Field 01MSC is a one position field.

    2. The valid entries are blank, "M" , and "S" .

  2. Correct Field 01MSC using the following procedures:

    1. Compare the document with Field 01MSC. Correct any coding and transcription errors.

    2. The valid ranges are S, M, or blank:

      "S" —split payments.
      "M" —multiple payments.
      Blank—not present.
    3. If you cannot determine the correct code, delete the information in this field.

3.12.10.3.18  (01-01-2015)
Field 01XTN–Cross Reference Taxpayer Identification Number

  1. This is a nine position field that may be present.

    1. Field 01XTN must be numeric.

    2. BMF documents may contain either an EIN or SSN.

    3. MFTs 51 and 52 must always have an SSN "V" Account.

    4. MFT 13, 17, 58, 63, 76, or 78 may have an EIN or SSN

    5. All other BMF MFTs will contain an EIN.

  2. Correct Field 01XTN using the following procedures:

    1. Compare Field 01XTN with the document. Correct any transcription errors.

    2. If Field 01XTN was transcribed correctly and is still invalid, delete the data from Field 01XTN.

      Note:

      If Field 01XTN is deleted, you must delete all cross reference information (Fields 01XMT and 01XTP).

3.12.10.3.19  (01-01-2015)
Field 01TTX---Cross Reference (X-ref) TIN Type Indicator

  1. Verify and correct coding and transcription errors.

  2. The Cross Reference (x-ref) TIN Type Indicator is a one-digit position field. Valid entries are "0" (zero (IMF)) or "2" (BMF).

  3. BMF documents may contain either an SSN or EIN.

    • The x-ref TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • The x-ref TIN Type Indicator for MFT 13, 17, 58, 63, 76 or 78, the X-ref TIN–Type Indicator must be either "0" or "2" .

    • The x-ref TIN Type Indicator for all other BMF MFTs must be "2" .

  4. Compare Field 01XTN with the document or archive record to determine whether the x-ref TIN is an EIN or an SSN.

    If ... Then ...
    Field 01XTN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01XTN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01XTN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 70 through 80.
    Field 01XTN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.
  5. If entry in Field 01XTN contains an EIN, but the X-ref TIN Type contains a "0" (zero), correct Field 01TTX by changing the "0" to "2" .

  6. If entry in Field 01XTN contains an SSN, but the x-ref TIN Type contains a "2" , correct Field 01TTX by changing the "2" to "0" (zero).

3.12.10.3.20  (01-01-2015)
Field 01XMT—Cross Reference MFT

  1. This is a two digit field which may be present. Field 01XMT must be numeric.

  2. Correct Field 01XMT using the following procedures:

    1. Compare Field 01XMT with the document. Correct any coding and transcription errors.

      If the document is for ... Then the X-reference MFT must be ...
      IMF 29, 30, 31, 35 or 55.
      BMF 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 55, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 84, 85, 86, or 99.
    2. If Field 01XMT is correct as transcribed and still invalid, delete the data in Field 01XMT.

      Note:

      If Field 01XMT is deleted, you must delete all cross reference information (Fields 01XTN and 01XTP).

3.12.10.3.21  (01-01-2015)
Field 01XPN—Cross Reference Plan Number/Report Number

  1. This is a three position field that may be present.

    1. Field 01XPN must be numeric.

    2. Field 01XPN must contain 000 unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

  2. Correct Field 01XPN using the following procedures:

    1. Compare Field 01XPN with the document. Correct any transcription errors.

    2. If Field 01XPN is correct as transcribed and is still invalid, delete the data in Field 01XPN. Enter "000" in Field 01XPN unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

3.12.10.3.22  (01-01-2015)
Field 01XTP—Cross Reference Tax Period

  1. This is a six position field that may be present.

    1. Field 01XTP must be numeric.

    2. Field 01XTP is entered in a YYYYMM format. The first four positions represent the year and the last two positions represent the month in which the taxable period ended.

    3. Field 01XTP must not be prior to 196112 or greater than the current year and month plus one year.

    4. The Month in Field 01XTP must not be less than "01" or greater than "12" .

  2. Correct Field 01XTP using the following procedures:

    1. Compare Field 01XTP with the data on the document. Correct any transcription errors.

    2. If Field 01XTP is correct as transcribed and is still invalid, delete the data in 01XTP.

      Note:

      If Field 01XTP is deleted, you must delete all cross reference information (Fields 01XTN and 01XMT).

3.12.10.3.23  (01-01-2015)
Field 01DPC—Designated Payment Code (DPC)

  1. This is a two position field that may be present.

    1. Field 01DPC must be numeric.

    2. The valid DPCs are 00 through 24, 26, 29, 31, 33 through 36, 43, 47 through 53, 55 through 59, and 99.

    3. If Field 01DPC is 12, Transaction Code must be 640.

    4. If Field 01DPC is 13, Field 01MFT must be 30 and Field 01TXP must not be earlier than 199312 or later than 199411.

    5. If Field 01DPC is 26, Field 01MFT must be 31, Transaction Date must be greater than August 16, 2010, and Transaction Code must be 670, 680 or 690.

    6. If Field 01DPC is 29, Field 01MFT must be 13 or 55, and Transaction Code must be 640 or 670.

    7. If Field 01DPC is 31, Field 01MFT must be 31.

    8. If Field 01DPC is 36, Field 01MFT must be 35, and Transaction Code must be 640 or 670 or 680 or 690 or 694.

    9. If Field 01DPC is 43, Field 01MFT must be 43, and Transaction Code must be 640 or 670 or 680 or 690 or 694.

  2. Correct Field 01DPC using the following procedures:

    1. Compare the data on the document to 01DPC on the screen. Correct any transcription errors.

    2. For Form 3244 and Form 4907, the DPC is edited in the box to the right of or circled below the preprinted "670" .

    3. If the document is Form 3244 (Payment Posting Voucher) or 4907 (TDA/Taxpayer Delinquent Account) and Field 01DPC was transcribed correctly but is invalid, overlay Field 01DPC with "00" . Otherwise, overlay with "05" .

  3. The following DPCs are valid for revenue receipt processing:

    DPC MEANING
    00 Designated payment indicator is not present on posting voucher.
    01 Payment is to be applied first to the non-trust fund portion of the tax.
    02 Payment is to be applied first to the trust fund portion of the tax.
    03 Bankruptcy, undesignated payment.
    04 Levied on state income tax refund (State Income Tax Levy Program (SITLP)) (prior to 07/22/1998).
    05 Notice of levy. (Other Levy Proceeds) used only for levy proceeds received from a third party in response to a Notice of Levy and does not include payments from the taxpayer as a result of a levy.
    06 Seizure and sale.
    07 Payment received expressly for full or partial payoff of the Notice of Federal tax lien.
    08 Suits (Non-Bankruptcy).
    09 Offer in compromise.
    10 Installment agreement (Manually Monitored Installment Agreements).
    11 Bankruptcy, designated to trust fund.
    12 Cash bond credit (allowed with TC 640 only)
    13 Payment in response to reminder notice, OBRA 1993 (Revenue Reconciliation Act of 1993 (OBRA)) (Valid only with MFT 30 for tax periods 199312 through 199411).
    14 Authorization given by taxpayer to apply payment ("CSED expired, taxpayer authorized payment" ).

    Note:

    "CSED" is "Collection Statute Expiration Date."

    15 Payments caused by Form 8519.
    16 Federal EFT (Electronic Funds Transfer) levy payment.
    17 Federal EFT payroll deduction installment agreement payment.
    18 Federal Payment Levy Program (FPLP) payment for the Primary TIN. Payments are received electronically from Financial Management Service (FMS).
    19 Federal Payment Levy Program (FPLP) payment for the Secondary TIN. Payments are received electronically from FMS.
    20 State Income Tax Levy Program (SITLP) receipt - systemically applied
    21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments).
    22 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt - systemically applied
    23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments).
    24 Payment received with an amended return.
    26 Court Ordered Criminal Restitution Payments - Used to access and track restitution ordered payable to the IRS in a criminal case.
    29 Return Preparer Penalties - Used as a mechanism for measuring the volume of payments received by the Return Preparer Office as opposed to subsequent collection and communication actions.
    31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return.
    33 Offer in Compromise $186.00 application fee
    34 Offer in Compromise 20% lump sum/initial periodic payment.
    35 Offer in Compromise subsequent payments made during the offer investigation.
    36 Individual Shared Responsibility (Affordable Care Act (ACT) - to be used with MFT 35 (Individual Shared Responsibility) Only)
    43 Individual Shared Responsibility (Affordable Care Act (ACT) - to be used with MFT 43 (Employers Shared Responsibility) Only)
    47 Installment Agreement Reduced Origination User Fee (Reduced for Low Income Taxpayer).
    48 Direct Debit Reduced Origination User Fee (Reduced for Low Income Taxpayer).
    49 Direct Debit Installment Agreement (DDIA) Origination User Fee.
    50 Installment Agreement Origination User Fee (IAUF).
    51 Installment Agreement Restructured User Fee (IAUF), reinstated.
    52 Reserved for Collection
    53 Discharges
    55 Subordinations
    56 Withdrawals
    57 Judicial (JUD) Foreclosures and Non-Judicial (NONJUD) Foreclosures
    58 Redemptions; Release of Right of Redemptions
    59 706 Liens; Decedent Estate Proof of Claim (POC)
    99 Miscellaneous payment other than above

3.12.10.3.24  (01-01-2015)
Field 01IDO---Originator (Requestor or Employee) SEID

  1. This is a five-position alpha-numeric field.

  2. This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund)).

  3. This field cannot contain all zeroes.

  4. IMPORTANT: This field cannot be blank if there is a TC 840 transaction on either of the following forms: Form 3753 (Manual Refund Posting Voucher), Form 12857 (Refund Transfer Posting Voucher), or Form 5792 (Request for IDRS Generated Refund).

    Caution:

    Form 5792 (Request for IDRS Generated Refund), should be used by IDRS operators ONLY, so there should be no need for correcting of IDRS input by Function 340 examiners.

3.12.10.3.24.1  (01-01-2015)
Correction Instructions

  1. Correct all transcription errors.

  2. Correcting Form 3753: Compare Field 01IDO against the information on the form and correct Field 01IDO, if different. The SEID of the Employee is located on Line 3 ("Print SEID and Name of Originator" ) under Section V ("Manual Refund Approval" ) of the Form 3753.

  3. Correcting Form 12857:

    1. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different. The Originator (Requestor or Employee) SEID is located in Part A (Debit Copy) and Part B (Credit Copy) of the form.

    2. For Part A (Debit Copy), the Originator's SEID is located on Line 12 ("Initiator's SEID" ) under the "Account Information" section.

    3. For Part B (Credit Copy), the Originator's SEID is located on Line 11 ("SEID" ).

  4. If research is required for the Originator's Name, using the SEID, see IRM 3.12.10.4.9.2.

  5. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  6. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter five (5) O's (i.e., "O" (alpha character) as in the word "owl" ) in Field 01IDO.

    2. See also instructions in IRM 3.12.10.3.25.1 (for correcting Field 01IDA---Approving Official (Approver) SEID)) and IRM 3.12.10.3.26.1 for correcting Field 01BOD (Business Operating Division).

3.12.10.3.25  (01-01-2015)
Field 01IDA---Approving Official (Approver) SEID

  1. This is a five-position alpha-numeric field.

  2. This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund) ).

  3. This field cannot contain all zeroes.

  4. IMPORTANT: This field cannot be blank if there is a TC 840 (Manual Refund) transaction on the following forms: Form 5792 (Request for IDRS Generated Refund), Form 3753 (Manual Refund Posting Voucher), and Form 12857 (Refund Transfer Posting Voucher):

    Note:

    Form 5792 (Request for IDRS Generated Refund), should be used only by IDRS operators, so there should be no need for correcting IDRS input by Function 340 examiners.

3.12.10.3.25.1  (01-01-2015)
Correction Instructions

  1. Correct all transcription errors.

  2. Compare Field 01IDA against the information on the form and correct Field 01IDA, if different.

  3. Correcting Form 3753:

    1. The "SEID of the Approving Official" is located in Section V ("Manual Refund Approval" ) on Line 1 ("Signature of Approving Official" ).

    2. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different.

  4. Correcting Form 12857:

    1. The "SEID of the Approving Official" is located in Part A (Debit Copy) on Line 16 (SEID of Approving Officer) under the "Account Information" section.

    2. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different.

  5. If research is required for the Approver's Name, using the SEID, see IRM 3.12.10.4.9.2.

  6. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  7. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter five (5) O's ("O" (alpha character) as in the word "owl" ) in Field 01IDA.

    2. See also instructions in IRM 3.12.10.3.24.1 (for correcting Field 01IDO---Originator (Requestor or Employee) SEID and IRM 3.12.10.3.26.1 for correcting Field 01BOD (Business Operating Division).

3.12.10.3.26  (01-01-2015)
Field 01BOD---Business Operating Division

  1. This is a one-position numeric field.

  2. This field cannot be blank (if the Transaction Code is TC 840 (Manual Refund) ).

  3. These are the values of the BOD Code listed on the Form 3753 (Manual Refund Posting Voucher) and the Form 12857 (Refund Transfer Posting Voucher):

    Exception:

    Currently, the BOD values 8, 9 and 0 are located only on the Form 3753.

    1. "1" represents LMSB (Large and Mid-Size Business)

    2. "2" represents SBSE (Small Business/Self Employed)

    3. "3" represents TAS (Taxpayer Advocate Service)

    4. "4" represents TEGE (Tax Exempt/Governmental

    5. "5" represents W&I-AM (Accounts Management)

    6. "6" represents W&I-Compliance

    7. "7" represents W&I-SP (Submission Processing)

    8. "8" represents W&I-RICS (Proposed)

    9. "9" represents W&I-Appeals (Proposed)

    10. "0" represents W&I-ICE (Proposed)

  4. IMPORTANT: Form 3753, Manual Refund Posting Voucher, was revised in July 2012, but the program was not updated to accept BOD Codes 8, 9, and 0. Refer to instructions in IRM 3.12.10.3.26.1, Correction Instructions, for workaround procedures if any of these codes are received on any transactions received in error.

3.12.10.3.26.1  (01-01-2015)
Correction Instructions

  1. Correct all transcription errors.

  2. Correcting Form 3753:

    1. Compare Field 01BOD on the screen against the information contained on the form and correct the screen, if different. The "Initiating BOD" check boxes are located in the Section IV ("Other Remarks" ) portion of Form 3753.

    2. IMPORTANT: The Form 3753 was revised (July 2012) to include three new codes representing the following Business Operating Divisions (BODs): 8 (W&I-RICS), 9 (W&I-Appeals) and 0 (W&I-ICE). Since the program does not yet accept these values, correct Field 01BOD on the screen to accept the following (alternative) values:

    3. If Field 01BOD contains an 8, enter a 5 (W&I-AM) in Field 01BOD.

    4. If Field 01BOD contains a 9, enter a 6 (W&I-Compliance).

    5. If Field 01BOD contains a 0, enter a 7 (W&I-SP).

  3. Correcting Form 12857: Compare Field 01BOD against the information on the form and correct Field 01BOD, if different. The "Initiating BOD" check boxes are located on Line 11a ("Initiating BOD" ), Part A (Debit Copy), under Section I ("Account Information" ).

  4. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  5. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter a "1" in Field 01BOD.

    2. See also instructions in IRM 3.12.10.3.24.1 (for correcting Field 01IDO---Originator (Requestor or Employee) SEID) and IRM 3.12.10.3.25.1 (for correcting Field 01IDA (Approving Official (Approver) SEID).

3.12.10.3.27  (01-01-2015)
Field 01RBI—Refund Bypass Indicator

  1. This is a one position field that may be present.

    1. Field 01RBI must be numeric.

    2. Bypass indicators will be required on all refund Records where IRS needs to restrict FMS from Offsetting a refund. These indicators will identify for FMS the offset potential of a refund.

      Note:

      Ensure that an edited digit is present following the title of the form whenever TC 840 is present.

    3. The seven BPIs required are:

      RBI Meaning
      0 TIN(s) eligible for refund offset, no restrictions. This code is used as a default when no other RBI is input. (This is also identified in the program as "Not significant" .)
      1 Bypass primary SSN debt (used only on IMF); (used when injured spouse is secondary filer).
      2 Bypass secondary SSN debt (used only on IMF); (used when injured spouse is primary filer).
      3 Bypass refund completely (valid on all accounts).
      4 Bypass all debts except Child Support (Combat Zone).
      5 Bypass all primary SSN debt and secondary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is secondary filer and combat zone).
      6 Bypass all secondary SSN debt and primary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is primary filer and combat zone).
    4. An RBI other than zero (0) will be posted/displayed along with the TC 840/846 on all output screens such as TXMOD, IMFOL, BMFOL, and MFTRA transcripts. The RBI correction procedures must also be pended on the Taxpayer Information File (TIF).

  2. Correct Field 01RBI using the following procedures:

    1. Compare 01RBI with the data on the document. Correct any transcription errors.

    2. If 01RBI is correct as transcribed and is still invalid, change 01RBI to zero (0).

3.12.10.3.28  (01-01-2015)
Field 01RSN—Refund Schedule Number (RSN)

  1. This is a 14 position alphanumeric field that must be present if the Block Header Transaction Code is equal to 840.

    1. The Refund Schedule Number (RSN) is input on IDRS or ISRP manual refunds. The RSN is sent to the Financial Management Service (FMS) on the refund record.

    2. The 10-digit format for RSN will be displayed as "YYJJJSCXAA" and consist of the following elements:

      Position Element Description
      1-2 YY Current processing year or immediately preceding calendar year.
      3-5 JJJ Julian date, 001–365 (366 for leap year)
      6-7 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      8 X File Type:
      0–BMF;
      1–IMF;
      3–CADE;
      4–IRAF;
      5–Other;
      6–NMF.
      9-10 AA Alpha definitions defining type of refund.

      Note:

      The first digit must be alphabetic and the remaining digit can be alphabetic or blank. Neither can be E or H.

      Example:

      "MR" may be used to define a "Manual Refund" .

    3. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA" and consist of the following elements:

      Position Element Description
      1-4 YYYY Current processing year.
      5-7 JJJ Julian date, 001–365 (366 for leap year)
      8-9 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      10 X File Type:
      0–BMF;
      1–IMF;
      3–CADE;
      4–IRAF;
      5–Other;
      6–NMF.
      11-14 AAAA Alpha definitions defining type of refund.

      Note:

      The first digit must be alphabetic and the remaining digits can be alphabetic or blank. Neither can be E or H.

      Example:

      "MRMR" may be used to define a "Manual Refund" .

  2. Correct Field 01RSN using the following procedures:

    1. The Refund Schedule Number (RSN) should be entered from Line 5 (Schedule Number) of Form 3753, Manual Refund Posting Voucher. Compare the document with Field 01RSN. Correct any transcription errors.

    2. This field may be zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. If the RSN is not present on the document, SSPND 343 (Ogden)/630 (Cincinnati) to Accounting Operations.

      Note:

      If Accounting Operations did not initiate the refund, SSPND 343 (Ogden)/630 (Cincinnati) and route to the originator.

3.12.10.3.29  (01-01-2015)
Field 01RCI—Refund Correction Indicator (RCI)

  1. This is a one position field that may be present. The Refund Correction Indicator (RCI) will be coded if a refund is adjusted (the original refund amount was incorrectly keyed with amount that was too low).

  2. Correct Field 01RCI using the following procedures:

    1. Compare the document with Field 01RCI. Correct any coding or transcription errors.

    2. The valid ranges are:

      Indicator Description
      0 No correction made to the original refund amount.
      1 Correction made to the original refund amount.

3.12.10.3.30  (01-01-2015)
Field 01SRI, Split Refund Indicator

  1. This is a one-position field that may be present.

  2. Taxpayers have the option to split their refunds in up to six separate accounts. The Split Refund Indicator (SRI) appears on revenue receipt transactions originating at the Regional Finance Centers. The information is based on information submitted by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be submitted with the taxpayer's Form 1040 series return.

  3. The Split Refund Indicator must be present on either the Form 3245 (Posting Voucher - Refund Cancellation or Repayment) and Form 3809 (Miscellaneous Adjustment Voucher) when a TC 841 (Cancelled Refund Check Deposited) is present.

3.12.10.3.30.1  (01-01-2015)
Correction Procedures

  1. Correct any transcription errors.

  2. Compare the document with Field 01SRI. The Split Refund Indicator should be edited from the right margin of the Primary Credit Amount of the Form 3245 (Posting Voucher, Refund Cancellation or Repayment), or Form 3809 (Miscellaneous Adjustment Voucher) when the Primary Transaction Code is 841 (Cancelled Refund Check Deposited).

  3. The valid codes for this field are 0, 1, 2, 3, 4, 5, and 6:

    Indicator Description
    0 One refund, no split.
    1 First refund of multiple split.
    2 Second refund of multiple split.
    3 Third refund of multiple split.
    4 Fourth refund of multiple split.
    5 Fifth refund of multiple split.
    6 Sixth refund of multiple split.
  4. If the Split Refund Indicator is not present, enter "0" (zero) in Field 01SRI.

3.12.10.3.31  (01-01-2015)
Trace ID Numbers - General

  1. Since January 2008, all Deposit Tickets (DT) and Deposit Vouchers (DV) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits. These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the Government Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

  2. The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments that comprise a deposit ticket. The CDDB also balances the individual transactions against the deposit ticket totals which were entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

  3. All input payment systems (i.e., Electronic Federal Tax Payment System (EFTPS), Lockbox) automatically assign a 20-digit Trace ID number to each deposit ticket.

  4. For Manual Deposit Tickets, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the Deposit Ticket or Debit Voucher) and the last six digits are the Transaction Sequence Number(s) for the individual payment(s) comprising the Deposit Ticket. The Transaction Sequence Number begins with "000001" , and is sequentially assigned to payments within a Deposit Ticket.

  5. Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will contain handwritten numbers assigned on various remittance documents submitted for processing by some functions handling smaller volumes of manually processed forms.

    Note:

    Code and Edit is not responsible for assigning, editing, or perfecting Trace ID numbers.

  6. The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all payment transaction records (20 digits) is provided in the following table.

    Parts Characters Position Definition
    Site ID NN (Numeric) 1 - 2 Campus file location code (FLC) or other Site ID
    System ID NN 3 - 4 The values are identified as follows:
    01 - EFTPS
    02 - ISRP Payment Transactions
    05 - Lockbox Bank Transactions
    10 - SITLP Levy Payments
    12 - Bank Leads DT DV
    15 - Receipt & Control Manual Deposits
    20 - IRACS DCF Debit Voucher (DV)
    25 - Accounting Deposit Ticket and DV
    30 - FTD Deposit Ticket/Debit Voucher
    35 - IDRS IA User Fee Sweep
    40 - Automated Insolvency Manual DT
    45 - Automated Offer in Compromise Manual DT
    50 - ITIN
    55 - Field Assistance (Share) Function, Taxpayer Assistance Center
    Deposit Date YYYYDDD 5 - 11 Julian Date
    Sequence Number NNN 12 - 14 For each Deposit Date, begin with 001 and increases each additional Deposit by 1.
    Transaction Sequence Number NNNNNN or zero 15 - 20 For each payment summarized in a Debit Voucher, beginning with "000001" , sequentially increases the Transaction Sequence Number.

    Note:

    This field is relevant only for the individual payment transactions that comprise a Deposit Ticket (as identified by the first 14 characters of the Trace ID Number). See Field 01TSN instructions in IRM 3.12.10.3.28.2, below.

  7. For correction purposes, two (2) Trace ID fields each are provided for the Revenue Receipts program and the Form 1040-C/Form 1040-ES program:

    1. Field 01TID (Trace ID)--- The first 14 digits represent the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV); and,

    2. Field 01TSN (Transaction Sequence Number) The last six positions of the 20-digit Trace ID represent a unique 6-digit transaction sequence number for each individual payment contained within its DT/DV.

      Caution:

      Do not confuse this sequence number with the DLN sequence number or the individual (payment) sequence numbers on the Deposit Ticket or Debit Voucher.

  8. Procedures for new Error Code 153 (for Revenue Receipts) and Error Code 166 (Form 1040-C/Form 1040-ES) are also provided in this text for researching and correcting Trace ID information.

3.12.10.3.31.1  (01-01-2015)
Field 01TID---Trace ID Number

  1. This is a 14-position numeric field that may be present. The first fourteen (14) digits (of the 20-digit number) are the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV).

  2. Field 01TID must contain no alpha characters, periods, or special characters.

  3. Correction Instructions:

    1. Compare the document with Field 01TID.

    2. Correct any transcription errors.

      Note:

      See IRM 3.12.10.3.31:(6), above, for the valid ranges for each segment of the Trace ID number.

    3. If this field is blank, perform research through RTR, using the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV).

    4. If research provides multiple options, enter more information from the DT/DV to narrow the selection (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, DLN etc.).

    5. Enter the Trace ID number shown on the screen for that DT or DV in Field 01TID.

  4. If a Trace ID cannot be obtained through research, zero fill Field 01TID.

    Caution:

    The Generalized Mainline Framework (GMF) will set this field to "Error " (in Priority 3 validation only) if it is not numeric.

  5. For additional instructions regarding the use of the RTR and/or research for Trace ID information, consult IRM 3.5.10.7.1, "Research Screens," in IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System.

3.12.10.3.31.2  (01-01-2015)
Field 01TSN---Transaction Sequence Number

  1. Field 01TSN must contain no alpha characters, periods, or special characters.

  2. Correction Instructions:

    1. Compare the document with Field 01TSN.

    2. Correct any transcription errors.

    3. If Field 01TSN is blank, perform research through RTR.

    4. Enter the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV). Add more information as required to perform the research (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, Routing Number, name control, etc.).

    5. Enter the sequence number (which corresponds to the sequence number on the DT/DV for that payment) on the RTR screen.

      Exception:

      Unless there are multiple payments on the DT/DV, this step may not be necessary.

    6. Enter the payment Transaction Sequence Number shown on the RTR screen into Field 01TSN.

  3. If a Transaction Sequence Number cannot be obtained through research for the Deposit Ticket/Debit Voucher (and related payment(s)), it is possible that a Trace ID number was not assigned. Zero fill both fields (Field 01TID and Field 01TSN).

    Reminder:

    If the Deposit Ticket or Debit Voucher was assigned a Trace ID number, a unique Transaction Sequence Number(s) for every individual payment(s) will be included within that DT/DV.

    Reminder:

    The Generalized Mainline Framework (GMF) will set Fields 01TID and 01TSN to "Error" (Priority 3 validation only) if they are not numeric.

3.12.10.3.32  (01-01-2015)
Field 01BH>—Block Header Indicator (C/Gen)

  1. This is a one position field that is computer generated.

    1. This field is non-correctable.

    2. This field must be "1" when TC 840 is present. TC 840 must be in the block header.

3.12.10.3.33  (01-01-2015)
Field 01DC>—Document Code (C/Gen)

  1. This is a two position field that is computer generated. This field is non-correctable.

  2. The document code is the 4th and 5th digit of the DLN and it denotes the specific document being processed.

  3. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

3.12.10.3.34  (01-01-2015)
Field 01NAI>—Primary NAP Access Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the status and nature of the EIF access.

3.12.10.3.35  (01-01-2015)
Field 01NRI>—Primary TIN NAP EIF Response Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the entity response from the NAP or EIF.

3.12.10.4  (01-01-2015)
Math/Consistency Errors—Priority IV

  1. These errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

  2. The blank Field "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed.

    Reminder:

    A correction to any displayed entry must be entered prior to entering a "C" in the Clear Code Field. The Clear Code does not permit any other correction to the record.

  3. All errors must be resolved by either eliminating the error or entering a Clear Code.

    Note:

    Refer to the validity correction procedures for the specific field displayed in order to verify errors.

3.12.10.4.1  (01-01-2015)
EIF/NAP Mismatch, Error Codes 002, 003, 004 005, and 006

  1. When corrections are made to the Name Control (Field 01NC) and TIN (Field 01TIN), the computer will revalidate the entries with the NAP and reset the On-Line Entity (OLE) indicators, as appropriate, upon transmission of the ERS screen.

  2. If Error Code 002, 003, 004, 005, or 006 reappears after corrections have been made, an unpostable condition may still exist. Reverify entries and refer to the correction procedures.

  3. Refer to IRM 3.12.10.2.1, IRM 3.12.10.4.1.1, and IRM 3.12.10.4.1.2 for additional instructions when there is a Name Control/TIN mismatch.

3.12.10.4.1.1  (01-01-2015)
General IMF Revenue Receipts Instructions

  1. When there is a mismatch in the Name Control and/or TIN and there are no coding or transcription errors, research.

    1. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

    2. On documents when only one taxpayer name is shown in the entity portion and the SSN belongs to the taxpayer's spouse, check SUMRY/IMFOL to determine which spouse has the liability. If a determination can be made regarding which spouse has the liability, post it to that spouse's account for the current period.

    3. If a determination cannot be made, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  2. Check ENMOD for a pending (EP, PN, or CU) TC 000 or TC 013. If found and it matches the entity on the document, enter a "C" in the Clear Field.

  3. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  4. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

  5. If the transcribed TIN and the Name Control match SSA records and there is no account present at Master File, input TC 000 to establish the account on the valid segment. Then enter "C" in the Clear Code Field.

    Note:

    Leave a note on the RTR system when establishing a TC 000 on the valid segment.

  6. If the transcribed TIN and Name Control do not match SSA records and there is no account on the valid or invalid segment, input TC 000 to establish the account on the invalid segment. Then enter "C" in the Clear Code Field.

    Note:

    Leave a note on the RTR system when establishing a TC 000 on the invalid segment.

  7. If the transcribed TIN and Name Control do not match SSA records and there is an account on the invalid segment for a different taxpayer, SSPND 320 for a temporary TIN.

  8. If a different TIN, including a x–reference TIN, research the different TIN to be sure it is the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay Field 01TIN with the correct information.

    Note:

    Leave a note of the corrected TIN on the RTR system.

  9. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g. taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  10. On internally prepared documents:

    1. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is 670, and there is no obvious transposition or transferring error, compare the addresses.

      If ... Then ...
      The addresses are the same: 1. Research using CC NAMES/NAMEE for a different TIN.
      2. For both TINs, research CCs TXMOD/IMFOL/BMFOL/EMFOL for a Master File module balance.
      3. See also IRM 3.12.10.2.1.
      A module balance is found for the same, or larger, amount: post the payment to that account. Correcting the TIN or bringing up the Name Control Underprint, whichever is appropriate.

      Note:

      Leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

      A module balance is not found, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.
      Both accounts have a module balance, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.
      The address is different, SSPND 351.
    2. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is other than 670, and there is no obvious transposition or transferring error, SSPND 630.

    3. Do not input a TC 000 on INTERNALLY prepared documents, SSPND 320.

    4. Do not input a TC 013 on INTERNALLY prepared documents. If it is your taxpayer on Master File, bring up the underprint. If it is not your taxpayer on Master File, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

3.12.10.4.1.2  (01-01-2015)
General BMF Revenue Receipts Instructions

  1. For all BMF MFTs where a TC 000 or TC 013 is needed, SSPND 320.

  2. When the Name Control underprint is caused by an abbreviation of the name, do not suspend for a name change, bring up the underprint. (e.g. INOLE shows "John P. Jones Inc." and the taxpayer shows "J P Jones Inc." )

  3. Revenue Receipts for Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) (MFTs 51 and 52) are on the BMF with SSN "V" Accounts. The IMF procedures should be followed for Error Codes 002, 004, and 005.

    Note:

    MFTs 13, 17, 58, 76 or 78 may have an SSN. If so, follow procedures for Form 706 and Form 709.

    1. A TC 000 or 013 may be needed. SSPND 320

    2. When entering CCs ENMOD, ACTON or ENREQ, always enter "V" after the SSN to access the BMF. A "W" can be used with ENMOD if you believe the SSN is posted to the invalid segment.

3.12.10.4.2  (01-01-2015)
Error Code 002—BMF Name Control Mismatch

  1. The fields displayed for Error Code 002 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
  2. The invalid condition for Error Code 002 is: the Name Control mismatched against the NAP or the EIF.

    Note:

    This is for BMF only.

3.12.10.4.2.1  (01-01-2015)
Correction Procedures (BMF Only)

  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

  7. The taxpayer has changed his/her name (e.g., the name on the document is different from the Master File but it is determined to be the same taxpayer), check ENMOD for a pending TC 013 (EP, PN, or CU 013).

    If a TC 013... Then ...
    is pending, enter a "C" in the Clear Code Field.
    is not pending, and correct information cannot be located, SSPND 320.
  8. If a change is made to the TIN which will cause the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  9. If a different EIN cannot be found, SSPND 320.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLET. If the address is the same, enter the underprint.

  10. If a new TIN is located, research INOLE for account and research, using BMFOLT/IMFOLT for payment history.

  11. If correct TIN cannot be determined, SSPND 320 to Entity.

  12. If IDRS is not available SSPND 351 or follow local procedures.

3.12.10.4.3  (01-01-2015)
Error Code 003—Check Digits/EIN Mismatch

  1. The fields displayed for Error Code 003 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number

3.12.10.4.3.1  (01-01-2015)
Invalid Conditions

  1. The transcribed Check Digits are not valid with the transcribed TIN.

3.12.10.4.3.2  (01-01-2015)
Correction Procedures

  1. Compare the entries in Field 01NC and Field 01TIN with the document or archive record. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay Field 01TIN with the correct information.

  2. If the Check Digits on the document and Field 01NC do not agree, overlay Field 01NC with the Name Control. The Name Control must start in the first position with blanks permissible at the end of the field if it is less than four characters. See IRM 3.12.10.3.3 for additional correction procedures.

  3. If the TIN on the document agrees with Field 01TIN, overlay the transcribed Check Digits with the Name Control.

3.12.10.4.4  (01-01-2015)
Error Code 004—EIF/NAP Mismatch (IMF)

  1. The fields displayed for Error Code 004 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number

3.12.10.4.4.1  (01-01-2015)
Invalid Conditions for IMF

  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

3.12.10.4.4.2  (01-01-2015)
IMF Correction Procedures for Documents on an Invalid Segment

  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available SSPND 351 or follow local procedures.

  4. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    1. For Form 706 and Form 709 (MFTs 51 and 52), or Form 5330 (MFT 76) the SSN will be on BMF, TIN with a "V" .

      Note:

      If given an SSN by adding the "V" to the end (i.e., XXX-SS-XXXXV) it will pull up the BMF account associated with that MFT.

    2. For an SSN posted to the invalid segment, TIN with a "W" .

    3. For IMF with MFT 29 accounts posted prior to January 2005, TIN with an "X" .

  6. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  7. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  8. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  9. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File.

  10. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  11. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI (IMF).

  12. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  13. If correct TIN cannot be determined, SSPND 320 to Entity.

  14. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  15. The taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an *) for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one to the invalid segment (using SSN with an *).

    4. After the TC 013 is input, enter a "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

3.12.10.4.4.3  (01-01-2015)
IMF Correction Procedures for Documents on a Valid Segment

  1. The taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different but it is determined to be the same taxpayer), and the SSA Name Control matches the Name Control on the document.

    1. Check ENMOD for a pending TC 013 (EP, PN, or CU 013). If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one. After the TC 013 is input, enter a "C" in the Clear Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

      Exception:

      In cases involving prior-year payments, if it is determined that the taxpayer is using one of his/her previous SSA name controls (because it was the name used at the time the original payment was owed), and you are sure it is the correct taxpayer (i.e., address, supporting documentation, etc.), bring up the underprint.

  2. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment. Input TC 000 to the invalid segment. After TC 000 is input, enter "C" in the Clear Code Field.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the Remittance Transaction Research (RTR) system.

  7. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI (IMF).

  8. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history. Overlay Field 01TIN with the correct information. Leave a note of the correct TIN on the RTR system.

  9. If correct TIN cannot be determined, SSPND 320 to Entity.

  10. If IDRS is not available SSPND 351 or follow local procedures.

  11. The taxpayer on the valid segment changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same TIN on the invalid segment, SSPND 320 for a temporary TIN. This is done because the Master File cannot contain more than one account with the same TIN.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLET. If the address is the same, enter the underprint. For Forms 4868, IRM 3.12.10.3.3 (4) c and d.

  12. The taxpayer on the valid segment is not the taxpayer on the document, and there is no account on the invalid segment.

    1. Input a TC 000 to the invalid segment, and enter "C" in the Clear Code Field.

      Note:

      If the Name Control on the document matches a previous Name Control on the valid side, input TC 013. Do not input TC 000 on the invalid side.

    2. If the taxpayer on the valid and invalid segment of the TIN is not the taxpayer on the document, SSPND 320.

  13. If the Name Control on the document matches the SSA Name Control on the valid segment, and there is no account on the valid segment, input TC 000 to the valid segment. Enter "C" in the Clear Code Field.

3.12.10.4.4.4  (01-01-2015)
BMF Invalid Conditions

  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

    1. An "XXXX" underprint means that there is no account on the Master File.

    2. A blank underprint means that the NAP has not been accessed, or was not operational.

3.12.10.4.4.5  (01-01-2015)
BMF Correction Procedures

  1. Verify and correct coding and transcription errors.

    1. If Error Code 004 is displaying with blank underprint, move the cursor to the bottom of the screen and transmit. The computer will revalidate the TIN and Name Control against the NAP.

    2. If the document is a TC 610, any correction to the document must be made in RED INK.

  2. If the Name Control in Field 01NC and the EIN in Field 01TIN match the information on the document, check any attachments for a different EIN.

    1. If a different EIN is found, enter in Field 01TIN.

      Note:

      If a new EIN is found, leave a note on the RTR system.

    2. If no EIN is found, research via IDRS for a different EIN. If IDRS is not available SSPND 351 or follow local procedures.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the Remittance Transaction Research (RTR) system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  7. If RTR shows an EIN that is newly established on ENMOD by Entity (EP, PN, CU, or 000, reflecting a date close to the current date), enter "C" in the Clear Code field.

  8. If none of the above apply, search for a new TIN using NAMEE/NAMEB.

  9. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  10. If correct TIN cannot be determined, SSPND 320 to Entity.

  11. If research shows a different EIN, enter the new EIN in Field 01TIN. If a different EIN cannot be found, SSPND 320. Accept the TIN received from Entity.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  12. Reject/Suspense: If the correct entity cannot be determined through research, send the payment to Unidentified.

3.12.10.4.5  (01-01-2015)
Error Code 005—Name Control Mismatch NAP/EIF

  1. The fields displayed for Error Code 005 is as follows.

    AFD Field Name
    CL Clear Code Field
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
  2. Invalid Conditions for Error Code 005 are as follows:

    1. There is no account on the NAP; or there is no account present at Master File but the TIN and the Name Control match on the DM-1 file.

    2. There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An "XXXX" underprint means that there is no account on the Master File. An "####" underprint means that there is no account on the Master File and the transcribed TIN and Name Control match SSA records.

  3. The correction procedures for Error Code 005 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

    3. If the Name Control in Field 01NC and the Name Control on the document are the same, research via IDRS to determine the correct Name Control.

      If ... Then ...
      a different TIN is found, enter in Field 01TIN.
      no TIN is found, research via IDRS for a different TIN. If IDRS is not available SSPND 351 or follow local procedures.

      Note:

      Leave a note of the corrected TIN on the RTR system.

    4. Refer to Error Code 004 instructions at IRM 3.12.10.4.4 and general instructions at IRM 3.12.10.2.1, IRM 3.12.10.4.1.1, and IRM 3.12.10.4.1.2.

3.12.10.4.6  (01-01-2015)
Error Code 011—NAP Linkage Down

  1. The fields displayed for Error Code 011 are as follows:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01NAI> Primary NAP Access Indicator
    01NRI> Primary TIN NAP EIF Response Indicator
  2. The invalid conditions for Error Code 011 are:

    1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. SSN validation was not completed.

    2. A blank in the NAP Access/Response Indicator means there is a time-out situation and a "X" means there is a real time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator are blank or the NAP Access Indicator contains "X" .

  3. The correction procedures for Error Code 011 are:

    1. If the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , transmit from the bottom of the ERS screen display to revalidate the information against the NAP.

    2. If Error Code 011 reappears and the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , there is a NAP-ERS linkage problem. SSPND with Action Code 800 to temporarily delay the processing of the return. The return may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

3.12.10.4.7  (01-01-2015)
Error Code 103—Master File Tax Account (MFT) Code

  1. The fields displayed for Error Code 103 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01TTC Tertiary Transaction Code
  2. The invalid conditions for Error Code 103 are:

    • The transcribed MFT is not valid with the tax class; or,

    • The MFT is incompatible with the Primary Transaction Code, the Secondary Transaction Code or the Tertiary Transaction Code.

  3. The correction procedures for Error Code 103 are:

    1. Verify and correct coding and transcription errors. Compare the MFT code and the tax class, using Exhibit 3.12.10-1. Compare the transcribed MFT to the transaction codes, using Exhibit 3.12.10-3.

    2. If the MFT Code and tax class are not compatible, SSPND 611 for renumbering.

    3. After renumbering, SSPND 630 for re-input.

    4. If the MFT Code and the transaction code are not compatible, SSPND 351 or follow local procedures for further research.

3.12.10.4.7.1  (01-01-2015)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.8  (01-01-2015)
Error Code 105—Tax Period (BMF only)

  1. The fields displayed for Error Code 105 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01MFT MFT Code
  2. The invalid condition for Error Code 105 is: the transcribed Tax Period is invalid with the transcribed MFT Code.

    Note:

    This is for BMF only.

3.12.10.4.8.1  (01-01-2015)
Error Code 105 Correction Procedures

  1. Verify and correct coding and transcription errors. See Exhibit 3.12.10-1, Valid Tax Class—MFT Code—Tax Period Table, to compare the MFT Code with the Tax Period.

  2. For MFT 05:

    1. If the Transaction Code is 660, the Tax Period must be 198712 or later.

    2. If the Transaction Code is other than 660, the Tax Period must be 196112 or later.

  3. For MFT 46, if the tax period is prior to 198501, enter 198501.

  4. For MFT 51:

    1. The Tax Period for 1970 and prior, and for 1982 and later, should be a calendar year. Enter as YYYY12.

    2. The Tax Period for 1971 through 1981 should be quarterly. Enter as YYYY03, YYYY06, YYYY09, or YYYY12.

      Note:

      If correction attempts are not accepted for (a) and (b) above (i.e., on tax periods more than six (6) years old), enter a "C" in the Clear Code Field.

  5. For MFT 52, zero's (000000) are a valid tax period.

  6. For MFT Codes 58, 60, 61, 63, and 64:

    1. This Error Code will occur if the tax period is six years earlier than the current processing date. If the date is transcribed correctly, enter a "C" in the Clear Code Field.

    2. The Tax Period is based on the beginning date. If the tax period is edited as 0630YYYY, enter the beginning date.

  7. If the Tax Period is for annual return (MFTs 07, 10, 11, 12, 13, 14, 15, 16, 77 or 78) change the month of the Tax Period to 12 if it is not 12.

  8. If the Tax Period is for a quarterly return (MFT 01 or 03) and the Tax Period is other than 03, 06, 09, or 12, change the month of the Tax Period to the appropriate quarter in which the month falls.

  9. The tax period cannot be later than the current processing date, plus one year. If the tax period was transcribed correctly, research via IDRS for a valid tax period.

  10. If a tax period is other than a FYM of 03, 06, 09 or 12:

    1. Research BMFOL/IMFOL, using Exhibit 3.12.10-1, Valid Tax Class—MFT Code—Tax Period Table, for a valid tax period with MFT and use that valid tax period.

    2. If after researching BMFOL/IMFOL and Exhibit 3.12.10-1, you are still not able to determine tax period, post the payment to the current tax year.

      Note:

      SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator if additional information is still needed to correct the transaction/documents. Correct the errors.

  11. If the tax period is prior to the earliest date valid for the MFT, SSPND 620 for Non-ADP. See IRM 3.12.10.1.11 and Exhibit 3.12.10-1.

  12. Important for Lockbox Documents::

    1. See also IRM 3.12.10.2.7 for payment perfection research and posting procedures.

      Note:

      The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) should be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.10.2 (entitled, "Analysis of PPU Presearch" )

    2. Research SUMRY and the IAT payment perfection tool to determine where the payment should be applied (following the instructions in IRM 3.12.10.2.7, above).

    3. For information used to research Lockbox records, refer to IRM 3.0.230, Lockbox Processing Procedures.

    4. For information used to identify Lockbox records by file location codes, refer to Exhibit 3.0.230-3, entitled, "File Location Code Table" , in IRM 3.0.230, Lockbox Processing Procedures.

3.12.10.4.9  (01-01-2015)
Error Code 107—Tax Period

  1. The fields displayed for Error Code 107 are as follows:

    AFD Field Name
    01TXP Tax Period
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 107 are:

    1. The Master File is IMF, the Primary transaction code is 610, and the tax period is later than the current month and year; or,

    2. The Master File is IMF, the secondary transaction code is 460, the File Location Code (the first two digits of the DLN) is other than 20, 21, 66 or 98, and the transaction date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or,

    3. The month of the tax period is 12 and the year in the tax period is equal to or greater than the current year; or,

    4. The month in the tax period is other than 12 and the tax period is greater than the current year and month.


More Internal Revenue Manual