3.12.166  EPMF Unpostables (Cont. 1)

3.12.166.14 
Filer Contact and Correspondence

3.12.166.14.1  (07-01-2014)
Telephone Contact

  1. When at all possible, telephone contact MUST be used prior to written correspondence. Written correspondence should be used when

    1. a telephone number cannot be found or,

    2. if after at least two attempts, the sponsor/administrator cannot be reached by telephone.

  2. When telephone contact is successful, follow-up your telephone contacts with a letter confirming your conversation, if necessary.

3.12.166.14.2  (07-01-2014)
Written Correspondence

  1. When written correspondence is necessary, use UPCASSC to suspend your case while awaiting the response.

  2. If the IRS request is not received within 40 days (30 days indicated in the letter to the filer and 10 days purge time), except for overseas filers who have a 70 day purge time, close the case according to available information.

3.12.166.14.3  (07-01-2014)
C–Letters

  1. The following letters are available for your use and are input via IDRS (CC LETER).

    1. 1072C-Employee Plan EIN Missing/Requested/Assigned

    2. 3938C-Form 5330 Incomplete for Processing

3.12.166.14.4  (07-01-2014)
Late Replies to Correspondence

  1. When a reply is received from the filer after the unpostable case is closed and it is determined the reply contains information that can be used to correct the filer’s account, prevent subsequent unpostables, or requests further action from the IRS, correct the filer's account and respond as appropriate.

  2. If correspondence is received from the filer dealing with penalties, route the correspondence to EP Accounts, Mail Stop 6552. See IRM 3.13.36 for information on where to route additional attachments to correspondence.

  3. If the taxpayer states they are in a hardship situation and you are unable to provide immediate relief, the case may meet TAS hardship criteria. Please refer to IRM 21.7.1.3.1 or IRM 13.1.7.2.

3.12.166.15  (07-01-2014)
Plan Name and Plan Number

  1. The plan number is a three-digit number assigned by the plan sponsor to differentiate between plans which are established and maintained by the same sponsor.

    1. Pension plans are numbered consecutively from 001 to 500.

    2. Welfare and fringe benefit plans are numbered consecutively from 501 to 999.

    3. If the sponsor has more than 500 of either type of plan, a second EIN is assigned. This EIN will state "Second EIN for Plans" in the sponsor entity area on IDRS.

    4. Plan number 333–339 is a special number used to identify a Pension Benefit Plan of a Multiple-employer Plan (Other) plan. If part II, box 8a is checked and 333 (or higher number is a sequence beginning with 333) was previously assigned to the plan, the number may be entered on line 1b. (Pre-EFAST only)

  2. Once assigned, the same plan number must be used consistently to identify the same plan. If a plan is terminated, the plan number must not be used for any new plan. Instead, the next available higher number should be used for the new plan.

  3. Each plan maintained by a plan sponsor has a plan name as well as a plan number. The name, plan number, effective date, plan assets, type of plan, and plan year ending all help identify a particular plan.

    1. Unpostables must be able to correctly identify a plan before any entity changes are input, or any changes are made to plan data on the return.

    2. The plan name, plan number, and plan effective date should be the same each year that a return is filed.

3.12.166.15.1  (07-01-2014)
Plan Name Changes

  1. What may appear to be a new plan or a change in the plan name may not actually be a change. The filer may reverse the order of the name or use abbreviations or full names versus initials. For more information on Plan Names see IRM 3.13.36. The following are some examples:

    1. JIM SNOW PROFIT SHARING PLAN/J. SNOW P–S PLAN.

    2. RETIREMENT PLAN FOR A. TREE INC/A. TREE INC. RET. PLAN.

    3. JOHN SEA SERP/SELF EMPLOYED RETIREMENT PLAN JOHN SEA.

  2. A direction from EP Determinations instructs tax examiners to leave the words "The" and "DBA" in the primary name line. There is no filer impact and the account does not need to be changed.

  3. Other plans with name differences may appear to be the same plan, but are not.

    1. JIM SNOW PENSION PLAN "A" /JIM SNOW PENSION PLAN "B" .

    2. A. TREE P–S TRUST/A. TREE & SONS P–S TRUST.

    3. PENSION PLAN FOR HOURLY EMPL/EMPLOYEES PENSION PLAN.

  4. Comparison of plan assets and type of plan as well as plan name should be used to determine if the plan on the document is the same as the plan on the master file.

    1. The end-of-year assets from the previous plan period (from master file research) should match the beginning-of-year assets on the document, for a pension or profit sharing plan.

    2. The type of pension plan on master file may match the type of pension plan on the document. Welfare plans can change plan types from year to year.

  5. The plan effective date may also be considered a means of identifying the correct plan.

  6. Even if the plan names appear to be the same, if the type of plan or plan assets mismatch, research the account. If after thorough research you are still unable to correctly identify the Plan, initiate contact with the filer.

  7. The following tables list the Entity and Fringe Benefit Plan Codes. For Plan Characteristic Codes used on Lines 8a and 8b, see the Instructions for the Form 5500 http://www.dol.gov/ebsa/pdf/2013-5500inst.pdf. These codes can be found on CC EMFOL using definer code P. For more information on EMFOLP see IRM 2.3.64.

    ENTITY CODES
    DEFINER DEFINITION
    1 Multi-employer Plan
    2 Single-Employer Plan
    3 Multiple-employer plan
    4 Direct Filing Entity (DFE)
    FRINGE BENEFIT PLAN CODES
    CODE DEFINITION
    A Code Section 125 – Cafeteria Plan
    B Code Section 127 – Education Assistance Program
    C Code Section 137 – Adoption Assistance

3.12.166.15.2  (07-01-2014)
Plan Number Discrepancies

  1. If a plan number has been established erroneously on the EPMF and does not have any return modules posted, the plan can be deleted. Input a TC 020 with CC EPLAN.

    Note:

    DO NOT INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

  2. A change to the plan name or plan number should not be attempted unless it is the Service’s error. Otherwise the filer should notify IRS when there is a change.

  3. Forms 5500–EZ must be processed using a plan number in the 001–500 series. Never correct the plan number to a number greater than 500.

    1. If a welfare plan number has been assigned to a pension plan, input a TC 011 using CC EPLAN to change the plan number to the next available number in the 001–500 series.

3.12.166.15.3  (07-01-2014)
Types of Employers or Sponsor

  1. The following section provides background information needed to determine if an employer/sponsor is or is not required to file a return.

    1. Single-employer plan – This is the most common type where one employer adopts or establishes a plan for his/her employees. One return should be filed annually. Banks or trust companies often prepare these returns.

      IF THEN
      research identifies a Bank or Trust company is using their EIN to file for Single/Individual Employer plans, research for the Single/Individual Employer's EIN, if found a. Input URC 6 with the correct EIN to post the return.
      b. Send a Letter 1072C to the bank, trust company or employer using the prepared paragraph, explaining they have filed the Form 5500 incorrectly.
      c. Correspond with the filer using Letter 1072C notifying them of their new EIN.
      the EIN is not found and the information provided belongs to the bank a. Research IDRS using CC IRPTR or CC NAMES to obtain the filer's information.
      b. ESIGN an EIN, establish the plan using plan number 001 and the information provided on CC IRPTR or CC NAMES.
      c. Suppress the notice; correspond with the filer using Letter 1072C notifying them of their new EIN.
    2. Multiemployer Plan – This is a plan in which more than one employer participates. It involves collectively bargained agreements between one or more employee organizations and more than one employer. Participating employers do not file individually for these plans.

      IF THEN
      the filer has filed Forms 5500 as multiemployer plan and through research it is discovered that the organization has filed returns for each participating employer a. Send Letter 1072C using the multiemployer plan paragraph, asking the filer to correct their return.
      b. Suspense the unpostable for 45 days.
      c. When the corrected return is received, verify the information provided on the return and that a Schedule T for each participating employer is attached.
      d. Input URC D to close the unpostable.
      e. Input a TC 591 CC 097 on each account to satisfy the module.
      f. Forward the return to the Entity Department to forward for processing.
      no reply or insufficient response Input URC D to close the unpostable.
    3. Group Insurance Arrangements a Type of DFE – This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets. Only one annual return is required to be filed by the administrator. If a consolidated report is not filed, then each participating employer must file.

      IF THEN
      research indicate the administrator is filing multiple returns on the same EIN and Plan Number for different plan periods a. Correspond using Letter 1072C asking the filer to correct the filing by consolidating the return or having each participating employer file.
      b. Suspense the unpostable for 45 days.
      c. When the corrected return is received, verify the information as a consolidated return or returns filed for each employer.
      d. Input URC D to close the unpostable.
      e. Input a TC 591 CC 097 on each account to satisfy the module.
      f. Forward the return to the Entity Department to forward for processing.

3.12.166.16  (07-01-2014)
Centralized Authorization File (CAF) Unpostables

  1. The Centralized Authorization File (CAF) is operational on EPMF.

  2. The CAF transactions are:

    1. TC 960–Establish the CAF record on the master file.

    2. TC 961–Reverse TC 960.

    3. TC 962–Update TC 960 data already posted.

  3. A CAF unpostable listing will be generated showing the action taken to resolve the unpostable. The listing is to be routed to the CAF unit.

3.12.166.17  (07-01-2014)
Posting Delay Code

  1. When multiple transactions are required to adjust an account and some must post in later cycles than others, a Posting Delay Code (range 1–6) may be used with the transactions to be cycled.

  2. The action to post these transactions to the master file will be deferred until the indicated number of cycles has passed. The tax examiner will determine the required number of delay cycles with respect to the first transactions to be posted.

  3. The posting delay capability is provided from the following IDRS transactions:

    1. ADJ54 (Doc. Code 54).

    2. INCHG, BNCHG, BRCHG, EPLAN AND EOCHG (Doc. Codes 50, 53, 63, 64, 80, and 81).

    3. DRT24, DRT48 (Doc. Codes 24 and 48).

    4. FRM34 (Doc. Code 34).

    5. FRM77 and FRM7A.

    6. Form 5599 and Form 5650 (Doc Code 47).

  4. The Posting Delay Code is not posted with the transaction or shown with the IDRS pending transaction. The pending master file posting cycle on the IDRS "PN" status transaction is extended to account for any Posting Delay Code impact on the transaction.

  5. Refer to IRM 3.25.78 for further information.

3.12.166.18  (07-01-2014)
General EPMF Entity and EPMF EFAST/EFAST2 Unpostable Codes Information and Resolution

  1. This section contains procedures used to correct General EPMF Entity Unpostable Codes and ERISA Filing Acceptance System (EFAST/EFAST2) unpostables.

3.12.166.18.1  (07-01-2014)
General EPMF Entity Unpostable Code Information and Resolution

  1. The EPMF unpostables are created with numbers 801 through 899.

  2. This section provides:

    1. The number and title of the unpostable,

    2. The unpostable condition (why the unpostable was created), and

    3. The procedures for resolving the unpostable.

    4. The EPMF Entity records can be identified by File Location Code (FLC) 29.

  3. DO NOT make changes to plan name, sponsor name, or administrator from a prior year return if a more current return is posted for the plan.

  4. Notify filer of changes made to the sponsor name, EIN, plan name and plan number, using Letter 1072C if applicable. If there are multiple unpostables it is not necessary to send a letter for each year. One letter for each EIN/plan number is sufficient.

  5. If transactions are input to change the master file that must post before the unpostable return will post, cycle the unpostable as necessary. If closing an unpostable for both a TC 150 and TC 460 for the same module, cycle delay the TC 150 2 cycles to ensure the extension will post first.

  6. If CC UPRES displays the message "Other cases with the same TIN on CC UPTIN" , research CC UPTIN for open unpostables cases to determine if the corrected TIN has more unpostables that can be closed at the same time.

    1. If CC UPTIN research reflects other open unpostables, contact the employee who is assigned the case.

    2. If the case is assigned to another employee within the unit, the employee should request the case be reassigned, in order to close all cases involved.

    3. The case should be processed by the employee with the oldest case.

    4. CC UPTIN will be updated daily, so it is possible that GUF will reflect a case closed while IDRS indicates that it is still open.

  7. A Form 4251 charge-out will generate for Entity unpostables. The clerical function will forward the Form 4251 to Files for Form 5500-EZ and Form 5558 and request the return. While CC ERTVU will provide extensive return information captured from the return record, the return should be examined carefully to ensure that it was transcribed correctly. The EFAST2 website cannot be used to research return information for campus processed unpostables.

  8. When working an unpostable case, always check for transcription errors first (compare the information on CC UPDIS with the information on the document). Correcting the transcription errors may resolve the unpostable condition.

  9. If a return is identified as "Prepared by TE/GE" , "Substitute Return" , "SFR" , or "Delinquent Return" , it must have CCC "C" . If missing, edit it in the top margin of the return and add with URC 8. If a Form 3198A is attached to the "secured" return that has instructions to allow Reasonable Cause (or statement to waive penalties), CCC "R" should also be present. If missing, edit CCC "R" on the return and add CCC "R" with URC 6.

  10. Never correct the plan number on Forms 5500–EZ to any number greater than 500.

  11. When resolving an unpostable created by campus processing for Form 5500-EZ, DO NOT change the tax period on a return using UPC 6. If a tax period correction is necessary to resolve the unpostable, release the unpostable using a URC 8. Using Form 13271, instruct Rejects to cancel the DLN, renumber the return, and send the Form 5500-EZ through processing using the correct tax period, and input the same information into the remarks field in CC UPDIS. Ensure that the correct tax period has been edited on the form before forwarding to rejects.

  12. When working unpostables, completely review the case and resolve conditions that may result in a repeat unpostable.

3.12.166.18.2  (07-01-2014)
EPMF EFAST and EFAST2 Unpostables

  1. This section contains procedures used to correct ERISA Filing Acceptance System (EFAST) and EFAST2 unpostables. The EFAST and EFAST2 records can be identified by the following file location codes:

    • FLC 56 or 84–Paper returns processed through EFAST

    • FLC 62 or 86–Electronic returns processed through EFAST

    • FLC 72 or 91–Consolidated hand-print amended returns processed through EFAST

    • FLC 92 or 93–Electronic Form 5500 or Form 5500–SF returns processed through EFAST2

      Note:

      OSPC records can be identified by the file location code FLC 29, or FLC 60 or 78 for foreign entities. Verify that the DLN matches when resolving an UPC 851.

  2. The EP master file sends to GUF any EFAST or EFAST2 transaction that cannot post.

  3. The EP master file maintains the original EFAST or EFAST2 transaction on a recirculating file and the transaction is released after the unpostable is corrected.

  4. EFAST/EFAST2 postings will update the entity with the information provided by the filer. EFAST/EFAST2 does not alter the return information received.

  5. EFAST/EFAST2 returns cannot be re-processed through GMF; therefore, they must be corrected in GUF and returned to master file, through GMF15.

  6. There will be Form 4251 charge-outs generated for EFAST unpostables. The return will not be attached to the Form 4251, because the return is not available at the campus. The use of CC ERTVU will provide extensive return information that has been captured from the return record. The EFAST2 website can also be used to research, view and print Form 5500 filings.

  7. EFAST/EFAST2 processed returns are not available in hard copy. You must research IDRS CC ERTVU to view these returns. The EFAST2 website can also be used to research, view and print Form 5500 filings.

  8. Use extreme caution when using URC D to correct EFAST/EFAST2 TC 150 Unpostables

    1. In the resolution of all EFAST/EFAST2 unpostable codes there exists the option to correct the case with URC D. However, use extreme caution when using URC D for resolving TC 150 unpostables; "801" , "808" , "823" , "869" and "877" .

    2. URC "D" deletes the transaction from processing with no further action and no IDRS control base is created.

    3. The unpostable will be sent back to master file and EPMF will delete the record from the recirculating file.

      Note:

      If an unpostable is resolved with a URC D erroneously, the deleted record can be resurrected by using CC ERTVU definer "Z" . When correcting a TC 150 unpostable, use a URC D, only with management approval, as a last resort after every other possible effort has been made to correct the unpostable condition.

  9. EFAST2 allows multiple submissions of a return to correct erroneous data. If multiple submissions of the same return unpost on the same day, they will all unpost under the same unpostable code e.g. 801, 803, 823. If there are multiple unpostable filings for the same EIN, Plan number, and tax period that were all submitted on the same day (use the Julian date of the DLN to determine submission date), the first submission should be treated as the TC 150, and the other submissions should be treated as amended filings. Close the TC 150 first and close the duplicate submissions using URC 6 to add CCC "G" . Cycle delay the posting of the duplicate submissions to post after the TC 150 has posted.

3.12.166.19  (07-01-2014)
Employer Identification Number (EIN) Corrections

  1. This section contains procedures to be used when a corrected EIN is different from the EIN provided on the return.

  2. Perform all necessary research to determine the correct EIN using CC NAMEE and NAMEB.

  3. If the corrected EIN is different from what the filer provided on the return, correspond using Letter 1072C to notify the filer of their correct EIN using the most current address on the filer's module.

  4. A Letter 1072C does not need to be sent for any of the following:

    • EIN is missing digits, transposed digits, or only one digit is incorrect excluding transposed digits.

    • EIN has merged with another number

    • EIN was recently established (TC 000) or Letter 1072C was previously issued.

3.12.166.20  (07-01-2014)
Entity UPC 801–EIN Not Established on Master File

  1. Unpostable Condition–The EIN on a transaction code (TC) other than a TC 000 (Document Code 04 or 63) does not match an EIN on the EPMF.

  2. Resolution–

    1. If IDRS research locates a different EIN for the filer, make sure to verify the change in sponsor before inputting (URC 6) to the found EIN. For information pertaining to change in sponsor, see IRM 3.12.166.7.2 or IRM 3.12.166.20.3 (2)11th "IF/THEN" . Notify the filer using the applicable letter.

      Note:

      It is important that the reported EIN/Plan Number, Gov EIN/Plan number and previous sponsor be researched to determine the appropriate place to post the return.

    2. If during resolution the EIN’s are consolidated (TC 011), a notice CP 212 will generate notifying the filer of the correct EIN to use.

    3. When changing an EIN or plan number be sure to check the new module for a posted TC 150. This will help avoid repeat unpostables (UPC 808).

    4. If it is necessary to input a TC 000 to establish an account, do not establish the account using a trust EIN.

      Exception:

      The trust EIN may be used to file a Form 5500–EZ (or Form 5500-SF filed in lieu of a Form 5500–EZ) only if the employer has no other EIN on the BMF or EPMF. If after researching IDRS, it is determined that the filer is filing using his trust EIN because he is not required to have an EIN for his business, do not assign another EIN. The Tax Examiner must ensure that the EIN is truly the Plan’s trust EIN and not the EIN of the bank or other entity.

    5. If a TC 000 is done to establish an account, a TC 000 may also be necessary to establish the Plan number. Establish the EPMF first, then establish the plan using CC EPLANR and cycle delay 1.

3.12.166.20.1  (07-01-2014)
Entity UPC 801–EIN Mismatch

  1. Unpostable Condition–A transaction other than a TC 000 (Document Code 04 or 63), attempts to post and fails to match an EIN of an account on the EPMF. TC 121, 122, 123 or 125 will be generated to Entity in all seven campuses that handle EACS/EDS transactions from the Ohio AO.

  2. Resolution RC 1–Void the document with URC 2 back to the originator.

3.12.166.20.2  (07-01-2014)
EFAST UPC 801–EIN Mismatch

  1. Unpostable Condition–An EFAST TC 150 with CCC "G" (amended return) attempts to post and the EIN on the transaction does not match an EIN on the EPMF.

  2. Resolution for TC's other than 150 and 154

    1. Input a URC D to resolve the unpostable.

      Note:

      Never Delete a TC 150.

  3. Resolution for TC 150–Research the unpostable EIN using research instructions (e.g. CC’s INOLE, ERTVU, NAMEE, EMFOL etc.). See IRM 3.12.166.11.

    IF THEN
    the EIN has been established on the EPMF, release the unpostable using URC 0 to post with no change.
    the return was previously resolved using URC D erroneously, a. input a TC 590 to satisfy the module.
    b. Bring back the deleted record by using CC ERTVU definer "Z" . Input a URC 0 to post the return as an amended.

    Note:

    When correcting a TC 150 unpostable, use a URC D only with management approval, as a last resort after every other possible effort has been made to correct the unpostable condition.

    the account for the transaction is found under another EIN, Plan Number and/or Plan Year Ending, release the unpostable using URC 6 to correct the EIN, Plan Number and/or Plan Year Ending.
    the account for the transaction is not found and there is sufficient information available to ESIGN an EIN, ESIGN an EIN using CC ERTVU information and/or information found on the EFAST2 website. Close the unpostable using URC 6 to correct the EIN and establish plan.
    the account for the transaction is not found and there is not sufficient information available to ESIGN an EIN, release the unpostable using URC D to delete the transaction with no further action. No IDRS control base will be created and the unpostable will be sent back to master file so EPMF can delete it from the recirculating file.

3.12.166.20.3  (07-01-2014)
EFAST UPC 801–EIN Not Established TC 150

  1. Unpostable Condition–The EIN on a transaction other than a TC000 does not match an EIN on the EPMF.

  2. Resolution–Research the unpostable using CC INOLE, INOLEG, NAMEE, EMFOL, ERTVU, and the EFAST2 website to determine the appropriate resolution.

    Note:

    It is important that the reported EIN/Plan Number, Gov EIN/Plan number and previous sponsor be researched to determine the appropriate place to post the return.

    IF THEN
    the EIN is established on the BMF, Input URC 0 to establish the plan, using CC ERTVU information.
    the EIN is not established and research determines the TIN is an SSN,
    a. Research CC NAMEE/NAMEB for an EIN for the sponsor.
    b. If found, input URC 6 to correct the EIN and notify the filer they used their SSN and inform them of their correct EIN to use when filing using Letter 1072C.
    c. If not found, ESIGN an EIN using CC ERTVU information and/or information found on the EFAST2 website.
    the EIN is not established and research determines the TIN is not an SSN, a. Research CC NAMEE/NAMEB for an EIN for the sponsor.
    b. If found, input URC 6 to correct the EIN and notify the filer of their correct EIN to use when filing using Letter 1072C.
    c. If not found, ESIGN an EIN using CC ERTVU information and/or information found on the EFAST2 website. Close the unpostable using URC 6 to correct the EIN and establish plan.
    the EIN found is different, a. Input URC 6 to correct the EIN.
    b. Notify the filer of the correct EIN to be used when filing a return using Letter 1072C.
    the EIN reflects a business trust and no other EIN can be found, a. ESIGN an EIN using CC ERTVU information and/or information found on the EFAST2 website.
    b. Input URC 6 to correct the EIN and establish plan. Let the notice generate notifying the filer of their EIN.
    the TC 150 is for a one participant plan and it is established as a trust, a. Research for another EIN.
    If not found, input URC 0 to establish the plan.
    If found, input URC 6 to correct the EIN, make sure the name controls match. Notify the filer of their correct EIN using Letter 1072C.
    more than one EIN is found for the sponsor, a. Determine which EIN is correct.
    b. Input URC 6 to the correct EIN.
    c. Input a TC 011 from the incorrect EIN to the correct EIN. See IRM 3.13.36.24(6) for consolidating EIN's.

    Note:

    Follow local routing procedures when merges or consolidations are needed.

    the EIN is not found, a. ESIGN an EIN using CC ERTVU information and/or information found on the EFAST2 website.
    b. Input URC 6 to correct the EIN and establish plan. Let the notice generate notifying the filer of their EIN.
    CC ERTVU information shows an incomplete address, a. Do not correct or delete the incomplete address.
    b. Input a URC 0 to post the return as filed.
    the return is being filed by a personal representative on a deceased filer's plan, Contact the personal representative via correspondence using Letter 1072C instructing them to terminate the plan, amend and final the return and roll the assets over into a new plan. The filer will need to create a new plan with a new plan name. Input a URC 0 to post the return.
    CC ERTVU is blank and shows no data Input URC D to resolve the unpostable.
    the Filing Requirements for a Plan changes due to a Takeover or Sale Input URC 0 to post the return and input a TC 591 CC 097 on the old sponsor when there is a change of this nature. See IRM 3.12.166.7.2.

    Note:

    The input of URC 0 and 6 will establish the plan information from CC ERTVU when correcting an unpostable with no plan established. It may be necessary to input a TC 013, 014, or 016 to perfect the entity when there is filer impact.

3.12.166.20.4  (07-01-2014)
EFAST UPC 801–EFAST Generated TC 151

  1. Unpostable Condition–A TC 151 attempts to post and the EIN on the Transaction does not match the EIN on the EPMF.

  2. Resolution–Research the unpostable using CC EMFOL and ERTVU to determine the appropriate resolution. If no TC 150 is present, URC D to delete the transaction and close the unpostable.

    Note:

    Programming was implemented to drop any UPC 801 TC 151 from EFAST at master file and DO NOT unpost.

3.12.166.20.5  (07-01-2014)
Entity UPC 801–TC 460 Form 5558 Extension

  1. Unpostable Condition – If Form 5558 request for an extension of time to file, EIN on a TC is other than a TC 000 attempts to post and fails to match an EIN of an account on the EPMF.

  2. Resolution – Research IDRS and/or the EFAST2 website for a better EIN to determine the appropriate resolution. To view the Form 5558 attached to the Form 5500 or 5500-EZ, research the EFAST2 website or to obtain the Form 5558, order the document from files using CC UPCASD.

    IF THEN
    research finds a better EIN or Plan Number, release the unpostable using URC 6 to correct the EIN or Plan Number. Make sure the name controls match. Edit the Form 5558 with the correct Name Control, EIN and/or Plan number.
    the EIN found should be consolidated with the unpostable EIN, input a URC 0 to post the extension.
    Input a TC 011 to consolidate the accounts. See IRM 3.13.36

    Note:

    Follow local routing procedures when merges or consolidations are needed.

    a better EIN and Plan Number are not found, establish the EIN and Plan number using the information provided on the Form 5558 received from files or the EFAST2 website. If the Form 5558 can not be obtained from Files or the EFAST2 website, establish the EIN or Plan number using the information from the BMF record and the plan number recorded on the unpostable 4251 document. Release the unpostable using URC 0 to post the extension, route the Form 5558 to files to be refiled if applicable.

    Note:

    Establish the EPMF first , then establish the plan using CC EPLANR and cycle delay 1.

    the TIN is an SSN release the unpostable using a URC 8. Using Form 13271 instruct rejects to reprocess the Form 5558 using the correct EIN/Name control/Plan number.
    a TC 460 is posted, release the unpostable using URC 0, route the Form 5558 to files to be refiled.
    the Form 5558 is not available from files & research on the EFAST2 website does not provide filer information to establish EIN/Plan number; release the unpostable using URC D.
    both a TC 150 and TC 460 have unposted for the same module cycle delay the TC 150 2 cycles to ensure the extension will post first.
  3. When determining the correct EIN to post an extension, refer to IRM 3.13.36.15.2 and 3.13.36.17.

  4. If an Employee Plan Filer files a Form 7004 extension, research CC INOLE to determine if the filer is a Form 5500 series filer. If they are an Employee Plan which has filed the wrong extension, correct the form number on the extension, write "cancel DLN" to the left of the DLN, release the unpostable with URC 8, attach Form 13271, and request Rejects cancel the DLN and change the MFT to 74.

3.12.166.20.6  (07-01-2014)
Entity UPC 801–EIN Not Established TC 971

  1. Unpostable Condition– A TC 971 attempts to post a CP 213 assessment information and no account is established on master file.

  2. Resolution– Re-assign the unpostable to EP Accounts Unit number 043700000. Use the following instructions using CC UPASG format.

    • Input CC UPASGR 200631 0437400000 UP new line 033269 x-mit. See IRM 3.12.32 Figure 3.12.32–1a.

3.12.166.21  (07-01-2014)
Entity UPC 802–TC 000 Account Already Established

  1. Unpostable Condition–A TC 000 (Doc Code 04 or 63) attempts to establish an EPMF account but the account is already on EPMF.

  2. Resolution–Void the unpostable with URC D.

3.12.166.22  (07-01-2014)
Entity UPC 803–Name Control Mismatch

  1. Unpostable Condition–An input transaction matches an EIN on the EPMF but does not match the name control or other proximal checks.

  2. Resolution RC 1–

    1. If the master file name control is incorrect, and the name control on the unpostable document is determined to be correct, input a name change using CC BNCHG.

    2. Input URC 0 to close the unpostable with a cycle delay to post after the TC 013.

3.12.166.22.1  (07-01-2014)
Resolution When The Wrong EIN Was Used

  1. If a TC 150, TC 154 or TC 460/620 and the name control problem cannot be resolved using the procedures above, or it appears that the wrong EIN was used, follow procedures for UPC 801.

  2. If the Form 4251 is received from files showing a different EIN/Name Control, correct the unpostable with URC 6.

  3. If a TC 121, 123 or 125 is received, research CC PLINF definer E. If the entities on CC PLINF and CC ENMOD are the case, correct the unpostable with URC A.

    Note:

    CC PLINF is the Employee Plan/Exempt Organization Application Control System (EACS). This system is used to control various application forms for Employee Plans and Exempt Organizations. The Plan Case Control File (PCCF) contains the complete information required to control the applications: plan characteristics, entity information such as name and address, controlling information such as status and specialist assignment, and final disposition of the application.

3.12.166.22.2  (07-01-2014)
Resolution When Another EIN is Found

  1. If research locates another EIN, determine on which file the EIN is located.

  2. If the master file indicator is for the EPMF, correct the unpostable with URC 6.

  3. If the master file indicator is for the BMF, use CC ENMOD or INOLE to compare the BMF entity with the EPMF entity. If the entities are the same, input TC 000 (CC BNCHG) to establish the entity on the EPMF. Correct the unpostable with URC 6.

  4. If the master file indicator is not EPMF or BMF, use CC ENMOD and compare the entity on ENMOD with the entity on PLINF. If the entities are the same, input TC 000 to establish the entity on the EPMF. Correct the unpostable with URC 6.

3.12.166.22.3  (07-01-2014)
Resolution for TC 125

  1. If the TC is a 125 and the entities are not the same on CC ENMOD and PLINF:

    1. Void the unpostable with URC 2.

    2. Forward the unpostable document to the Ohio Area Office and explain that the name on the document does not agree with the name on the EPMF for that EIN. Also notify them that the document has not posted to the EPMF.

  2. If an entity change, Document Code 63 or 64, correct the name control if it can be resolved from the optional field displayed on UPDIS. Otherwise, void the unpostable with URC 2, back to originator.

3.12.166.22.4  (07-01-2014)
Resolution for TC 59X, 560, 460/620, 474, 475 or 930

  1. If a TC 59X, 560, 460/620, 474, 475 or 930, correct the name control if it can be resolved from the optional field displayed on UPDIS.

  2. Otherwise, void the unpostable with URC D.

  3. If a TC 460 posted to the wrong EIN and/or Plan number, follow instructions in IRM 3.12.166.46 and manually post the TC 460 to the correct EIN and/or Plan number.

3.12.166.22.5  (07-01-2014)
Resolution for TC 96X

  1. UPC 803 will Auto-Close all TC 96X, using URC 2 to the originator.

3.12.166.22.6  (07-01-2014)
EFAST UPC 803 Name Control Mismatch

  1. Unpostable Condition–When an EFAST/EFAST2 transaction failed to match either:

    • Three out of four positions (using the proximal method) of the entity name control, or

    • The old name control, or

    • Three out of four of the left-most non-blank positions (proximal) of the entity sort name line, or

    • The four left-most significant characters of the first three words of the entity primary name line and then the sort name line.

  2. Resolution RC 2–If the transaction contains evidence of a name change or the established name line was misspelled:

    Note:

    The vendor sends the return information to the EPMF as received; therefore, the first four characters of the name line will be used regardless of whether it is a trust, estate, personal name or business. IRS will accept the name control as received.

    Note:

    When resolving a name control issue, be sure to check the new module for a posted TC 150. This will help avoid repeat unpostables (UPC 808).

    If Then
    a TC 013 is pending, release the unpostable using URC 0 and cycle to post after the TC 013, if necessary.
    an EIN is found and the name control is different a. ensure the name control is correct by inputting a TC 013 to correct the name.
    b. release the unpostable using URC 6 to correct the name control and cycle delay 2 to post after the TC 013.
    the name control on the unpostable document is incorrect because of filer error in submission (e.g., misspelling, ampersand missing or spelled out), a.release the unpostable using URC 6 to correct the name control.
    b. since the posting of the return will update the name line to the incorrect filing, input a TC 013 to correct the name line and cycle delay 2 to post after the 150.
    an EIN can not be found, a. ESIGN an EIN using the information provided by EFAST using CC ERTVU.
    b. release the unpostable using URC 6 to correct the unpostable and establish the plan.
    research identifies a Bank or Trust Company is using their EIN to file for a Single Employer, Follow the instructions in IRM 3.12.166.15.3.

3.12.166.22.7  (07-01-2014)
EFAST UPC 803–TC 151

  1. Unpostable Condition–An EFAST/EFAST2 TC 151 attempts to move a return to an account with a name control that does not match the EPMF.

  2. Resolution–Research the unpostable using CC EMFOL and ERTVU to determine the appropriate resolution. If no TC 150 is present, URC D to delete the transaction and close the unpostable.

3.12.166.23  (07-01-2014)
EFAST UPC 806

  1. Unpostable Condition– A TC 151 attempts to post and the return module does not have an unreversed TC 150/154/976 or TC 977.

  2. Resolution– Research the unpostable using CC EMFOL and ERTVU to determine if the return that should be reversed is posted to a different plan module for the plan period unposted. If so, URC 6 the TC 151 to reverse the return. Do not reverse a return if the return posted in the same cycle or later than the cycle in which the TC 151 unposted. If research reveals there are (2) returns with the same DLN posted to the EPMF, determine which TC 150 is the most recent posting and URC 6 the TC 151 to reverse the first posting.

  3. If no TC 150 is present, void the unpostable with URC D.

3.12.166.24  (07-01-2014)
UPC 808

  1. Unpostable Condition–An EFAST/EFAST2 TC 150 or a campus processed Form 5500-EZ TC 150 without CCC "G" attempts to post and there is already an unreversed TC 150 posted to the same EIN/plan number/plan year ending.

  2. Resolution–Research the unpostable using research instructions (e.g., CC’s INOLE, ERTVU, NAMEE, TXMOD, EMFOL, etc.) to determine if the return is an amended return or duplicate return. See IRM 3.12.166.11. If through research it can not be determined 100% that the return is a true duplicate, research the Form 5500 lines 8 a and b with the Pension Codes listed in IRM 3.12.166.15.1 (6) for verification.

    IF THEN
    it is determined the unposted TC 150 belongs in the module where it attempted to post, and an unreversed TC 150 is already on the EPMF, and the unposted TC 150 appears to be a duplicate, release the unpostable using URC 0 to post with no change. The master file will convert the transaction to TC 976.
    it is determined the unposted TC 150 belongs in the module where it attempted to post, and an unreversed TC 150 is already on the EPMF, and the unposted TC 150 appears to be amending the posted filing, add CCC "G" and release the unpostable using URC 6 to correct the CCC. If the return is a Form 5500-EZ, also edit the "G" code on the document.
    the posted TC 150 is an EFAST/EFAST2 processed return, and it appears that the posted return is posted to the wrong EIN, plan number, and/or plan year ending, input a TC 151 to move the posted return to the correct module, then release the unpostable using URC 0 to post the TC 150 with no change. If a TC 150 is present, the master file will convert the transaction to TC 976 duplicate return.
    the correct account is found under another EIN, plan number and/or plan year ending, release the unpostable using URC 6 to correct the EIN, plan number and/or plan year ending. If a TC 420 is present on EMFOLT on the incorrect EIN, contact the Baltimore Area Office Coordinator at 410–962–9403 to close the account on AIMS (TC 421) before correcting the unpostable.
    the posted TC 150 is an IRS processed return, the unpostable TC 150 is an EFAST/EFAST2 document, and both TC 150’s belong to the same tax module, add CCC G to the EFAST/EFAST2 TC 150 and release the unpostable using URC 6 to post as an amended return.
    the posted TC 150 is an IRS processed return, the unpostable TC 150 is an EFAST/EFAST2 document and the data on the returns are identical, (duplicate), release the unpostable using URC 0 to force the EFAST/EFAST2 return to post as TC 976 (duplicate).
    the TC 150 is for a plan number that has not been established, release the unpostable using URC 6 to the new plan number and master file will generate the TC 000 and post the return to the new plan number.
    it is determined the TC 150 is a new plan and not a duplicate through verification of Form 5500 line 8 and the List of Plan Characteristics Codes for Lines 8a and 8b Pension Codes, establish a new plan using the information on the EFAST2 website and CC ERTVU. Release the unpostable using URC 6 to post after the new plan is established.
    it can not be determined where the TC 150 should post, release the unpostable using URC D to delete the transaction with no further action. No IDRS control base will be created and the unpostable will be sent back to master file so EPMF can delete it from the recirculating file.
    an amended return is received without an original release the unpostable using URC 0 to post the return.

3.12.166.25  (07-01-2014)
Entity UPC 810–Plan Filing Requirements

  1. Unpostable Condition–A transaction other than TC 012 Doc. Code 64 attempts to post to a plan with a plan filing requirement of 8.

    Note:

    Unpostables will receive cases on this code for certain non-return transactions that are not received in Entity Control.

  2. Resolution RC 1–If the plan name and number are on the unpostable document, research master file to see if the document was input correctly.

    1. If the document was input to the wrong TIN or plan number, release using URC 6.

    2. If the document was input to the proper plan, research to see if the plan should be reopened. If the plan should be reopened, follow local procedures to input TC 012 via CC EPLAN, release unpostable with URC 0 and cycle as necessary. If the plan should not be reopened, void using URC D.

    3. If the plan name and number are not on the unpostable document, void to originator using URC 2.

    4. If the transaction is a TC 121, 122, 123, 125, or 126, void the document with URC 2 back to the originator.

  3. If the transaction is a TC 460 and the extension is for the correct filer, establish the plan with a filing requirement other than 8.

3.12.166.25.1  (07-01-2014)
Entity UPC 810–Inactive Plan Entity

  1. Unpostable Condition–A transaction other than TC 012 Doc Code 64 attempts to post and the EPMF plan filing requirement is "8" .

  2. Resolution–

    1. Determine if the plan should be reopened and input a TC 012 Doc Code 64 if applicable. Correct with URC 0.

    2. Research for a valid plan number. If a valid plan number is found, correct the document and release using URC 6.

    3. If it is determined that the account should not be reopened and the transaction is other than a return, release with URC D.

3.12.166.26  (07-01-2014)
Entity UPC 811–Entity Filing Requirements

  1. Unpostable Condition–A transaction other than TC 012 Doc Code 63 attempts to post to an entity with Entity Filing Requirements of 8’s.

    Note:

    Unpostables will receive cases on this code for certain non-return transaction codes that are not received in Entity Control.

  2. Resolution–Research TIN and if transaction was input to the wrong TIN, correct with URC 6.

  3. If input to the proper TIN, research to determine if account should be reopened.

    1. If the account should be reopened, follow local procedures to input TC 012. Release with URC 0 and cycle as necessary.

    2. If the account should NOT be reopened, void with URC D. Dispose of documents according to campus procedures.

    3. If unable to determine, void to originator with URC 2.

3.12.166.26.1  (07-01-2014)
Entity UPC 811–Inactive Entity

  1. Unpostable Condition–A transaction other than TC 012 (Doc Code 63) attempts to post and the EPMF filing requirements are all "8’s" . Unpostables will request the case be reassigned to the Entity Control function.

  2. Resolution–

    1. Determine if the account should be reopened and input TC 012 (Doc Code 63) if applicable. Close with URC 0.

    2. Research for a valid EIN. If a valid EIN is found, correct the document and release using URC 6.

    3. If it is determined that the account should not be reopened and the TC is other than a return, release with URC D.

3.12.166.27  (07-01-2014)
Entity UPC 812–Plan Year Mismatch

  1. Unpostable Condition 3–TC 424, 592, 930 or 960 attempts to post and the plan year ending does not match the plan year ending month on the EPMF.

    1. If the Plan Year Month of the transaction matches the 1st Prior Plan Year Month, or the 2nd Prior Plan Year Month, then the transaction will not unpost UPC 812.

    2. When posted, the TC 424 & 592 will update the PYM. The TC 930 & 960 will not.

3.12.166.27.1  (07-01-2014)
Entity UPC 812–General Information

  1. When resolving UPC 812, it is important to remember that:

    1. If the filer follows the 52–53 Week Rule–these filers end their plan year on a day of the week instead of a date. Plan years reported under the 52–53 Week Rule may end not more than 6 days before, and not more than 3 days after, the end of the month. If the plan year ends on one of the last 6 days of the month, or on one of the first 3 days of the month, close with URC 6 and add CCC "Y" .

    Example:

    A filer’s return indicates that the plan period is from May 1, 1998 to May 1, 1999. In this case, the plan year month ending is "04" .

3.12.166.27.2  (07-01-2014)
Entity UPC 812–Resolution for other TC’s

  1. If the unpostable is a TC 930,void the unpostable with URC D.

  2. If the unpostable is a TC 960

    1. Attempt to resolve the unpostable. Use CAF Command Codes RPINQ, CFINK.

    2. If unable to resolve, correct the unpostable with URC 2 and nullify code 14 to the CAF Unit.

    3. A CAF unpostable listing will be generated showing the action taken to resolve CAF unpostables. The listing is to be routed to the CAF unit.

  3. If the unpostable is a TC 424 or TC 592, release using URC 0.

3.12.166.28  (07-01-2014)
UPC 813–TC 972 with No Unreversed 971

  1. Unpostable Condition-A TC 972 AC 661 attempts to post to an account with an unreversed TC 971 AC 661.

  2. Resolution-All UPC 813's will Auto-Close.

3.12.166.29  (07-01-2014)
Entity UPC 815–TC 020 With Active Plan

  1. Unpostable Condition–A TC 020 (Doc Code 63) attempts to delete the entity filing requirements but the plan module contains at least one active plan. Refer to IRM 3.13.36.

  2. Resolution–Void using URC D.

3.12.166.30  (07-01-2014)
Entity UPC 823–No Established Plan Data Module

  1. Unpostable Condition–A TC 122, 126, 141, 420, 424, 474, 59X, 560, (except 592), 930, or 960 attempts to post and there is no plan data module present on the EPMF for the plan number on the input transaction.

  2. Resolution if other than TC 150–

  3. If TC 96X, release using URC 2. Route the document to the CAF Unit.

  4. If a TC 59X, input URC D to resolve the unpostable.

  5. If a TC 011, input a URC 2 to the originator.

  6. If TC 141 or 474, release using URC D.

  7. If TC 930, release using URC 2, back to originator.

  8. If TC 560, release using URC 6 to correct the plan number or establish the plan number.

  9. If unable to resolve TC 154:

    1. Research for a valid EIN/Plan; if found input URC 6 to correct the unpostable.

    2. If no EIN/plan number is found, input a URC D to delete the unpostable.

  10. If unable to resolve TC 122 or 126, release using URC 2, back to the originator.

  11. If unable to resolve TC 971, release using URC 2, back to the originator.

3.12.166.30.1  (07-01-2014)
EFAST UPC 823

  1. Unpostable Condition–An EFAST/EFAST2 TC 150 and/or TC 150 with CCC "G" (amended return) attempts to post and there is no plan data module on the EPMF for the plan number on the input transaction.

  2. Resolution–Research the unpostable using research instructions (e.g., CC’s INOLE, ERTVU, NAMEE, EMFOL, etc.).

    Note:

    It is important that the reported EIN/Plan Number, Gov EIN/Plan number and previous sponsor be researched to determine the appropriate place to post the return.

    See IRM 3.12.166.11.

    IF THEN
    the plan number has now been established on the EPMF, release the unpostable using URC 0 to post with no change. Ensure the name control is correct.
    the transaction should be posted under another EIN, plan number and/or plan year ending, release the unpostable using URC 6 to correct the EIN, plan number and/or plan year ending. Ensure the name control is correct.
    it is determined that the TC 150 should post as an original return, release the unpostable using URC 0 without removing the "G" code. Master file will remove the "G" code and post the transaction as TC 150.
    it can not be determined where the TC 150 with CCC "G" should post, release the unpostable using URC D to delete the transaction with no further action. No IDRS control base will be created and the unpostable will be sent back to master file so EPMF can delete it from the recirculating file.
    the unpostable is a TC 141 or 142 release the unpostable using URC D to delete the transaction with no further action.

3.12.166.30.2  (07-01-2014)
EFAST2 UPC 823–EFAST/EFAST2 TC 151

  1. Unpostable Condition – A TC 151 attempts to post and the return module does not have an unreversed TC 150/154/976 or TC 977.

  2. Resolution – Research the unpostable using CC EMFOL and ERTVU to determine if the return that should be reversed is posted to a different plan module for the plan period unposted. If found URC 6 the TC 151 to reverse the return.

  3. If ERTVU research shows no data for the TC 150, input URC D to resolve the unpostable. If a TC 151 is present to reverse the TC 150 with no data, input a URC D to resolve the unpostable.

    Caution:

    Do not reverse a return if the return posted is for the same cycle or later than the cycle in which the TC 151 unposted. If research reveals there are (2) returns with the same DLN posted to the EPMF, determine which TC 150 is the most recent posting and URC 0 the TC 151 to reverse the first posting.

  4. If no TC 150 present, void the unpostable with URC D.

3.12.166.30.3  (07-01-2014)
Entity UPC 823–TC 460/620 Form 5558 Extension

  1. Unpostable Condition – If Form 5558 request for an extension of time to file, Plan Number on a TC is other than a TC 000 attempts to post and fails to match a Plan Number of an account on the EPMF.

  2. Resolution – Research IDRS and the EFAST2 website for a better Plan Number to determine the appropriate resolution. To view the Form 5558 attached to the Form 5500 or 5500-EZ, research the EFAST2 website or to obtain the Form 5558, order the document from files using CC UPCASD.

    IF THEN
    research shows an established plan delete the unpostable using URC D. Input a TC 460 to the correct module using CC REQ77/FRM77. See TC 460 input instructions in IRM 3.12.166.46
    an established plan number is not found establish the plan, release the unpostable using URC 0, cycle delay if necessary. This will prevent an unpostable when the return is filed.
    a TC 150 is present release the unpostable using URC 0, route the Form 5558 to files to be refiled.
  3. The DLN input codes for MFT 74 Form 5558 are as follows:

    • 10–Approved

    • 80–Disapproved

3.12.166.31  (07-01-2014)
Entity UPC 824

  1. Unpostable Condition- A TC 151 attempts to post and there is no return module on the EPMF.

  2. Resolution–Research the unpostable using research instructions (e.g., CC’s INOLE, ERTVU, NAMEE, EMFOL, etc.). See IRM 3.12.166.11.

    IF THEN
    the TC 150 or TC 977 has now posted on the EPMF, release the unpostable using URC 0 to post with no change.
    no unreversed TC 150 or TC 977 is found, release the unpostable using URC D to delete the transaction with no further action. No IDRS control base will be created and the unpostable will be sent back to master file so EPMF can delete it from the recirculating file.
    the TC 151 was input by the service, do not correct with URC 0. Void the transaction with URC D. These service input transactions can be identified by a FLC code other than 56, 62 , 72, 84, 86, 91, 92 or 93 in the DLN.

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