3.12.166  EPMF Unpostables (Cont. 2)

3.12.166.32  (07-01-2013)
Entity UPC 832–Incompatible Transaction and Document Code

  1. Unpostable Condition–A document attempts to post and document code in the DLN is not compatible with the transaction code.

  2. Resolution–If correct document code or transaction code can be determined, close the unpostable with URC D or 8, as appropriate.

    1. If URC D is used, input a new document with the correct information.

    2. If URC 8 is used, request rejects to cancel DLN and renumber with correct DLN and re-input document.

  3. If the correct information cannot be determined, correct the unpostable with URC D or 8, as appropriate.

3.12.166.33  (07-01-2013)
Entity UPC 836–No Unreversed TC 59X

  1. Unpostable Condition–An attempt to post a TC 592 when an unreversed TC 590, 591, 593, 594, 595, 596, 597, 598 or 599 is not present.

  2. Resolution–Void the unpostable with URC D.

3.12.166.34  (07-01-2013)
Entity UPC 838–No Unreversed TC 474

  1. Unpostable Condition–An attempt to post a TC 475 when an unreversed TC 474 is not present.

  2. Resolution–Void the unpostable with URC D.

3.12.166.35  (07-01-2013)
Entity UPC 839–Invalid Plan Year Ending/Tax Period Mismatch

  1. Unpostable Condition–The year or month portion of a plan year ending is blank, zeros or the month of the plan year ending is less than 01 or greater than 12.

  2. Resolution–

    1. Research CC ERTVU; if correct year/month can be determined, correct the unpostable with URC 6 using the plan period date found on ERTVU.

    2. If correct year/month cannot be determined and document is not a TC 150 or 154, void the unpostable with URC D.

    3. If the Plan year ending is a future date, research the EFAST2 Website and/or ERTVU to determine the correct Tax Period. Input URC 6 to correct the unpostable and post the return.

3.12.166.36  (07-01-2013)
Entity UPC 840–Plan Entity Already Established

  1. Unpostable Condition–A TC 000 Document Code 64 attempts to establish a plan and the plan is already present.

  2. Resolution–Void the unpostable using URC D.

3.12.166.37  (07-01-2013)
Entity UPC 842–No Plan Data Module

  1. Unpostable Condition–A TC 053 attempts to post and there is no plan data module.

  2. Resolution–

    1. If it can be determined that the plan should be established and enough information is available, establish the plan using CC EPLAN. Release the corrected unpostable using URC 0.

    2. If no determination is possible, void the unpostable using URC 2.

3.12.166.38  (07-01-2013)
Entity UPC 843–Invalid CAF Code

  1. Unpostable Condition–A TC 96X with an invalid CAF Code of 3, 4, 7, or 9.

  2. Resolution–Release using URC 2, Nullify code 14, and route to the CAF Unit.

3.12.166.39  (07-01-2013)
Entity UPC 844–Entity Not Inactive

  1. Unpostable Condition–A TC 012 Document Code 63 attempts to post and the filing requirement on the EPMF is not "8" .

  2. Resolution–Release using URC D.

3.12.166.40  (07-01-2013)
Entity UPC 845–Plan Not Inactive

  1. Unpostable Condition–A TC 012 Document Code 64 attempts to post and the plan filing requirement is not "8" .

  2. Resolution–Release using URC D.

3.12.166.41  (07-01-2013)
Entity UPC 847–No Unreversed TC 960 or 962

  1. Unpostable Condition–A TC 961 or 962 attempts to post and the return module does not have a posted unreversed TC 960 or 962.

  2. Resolution–

    1. Correct any errors with URC 6.

    2. If no errors, release using URC 2. Forward the document to the CAF Unit.

3.12.166.42  (07-01-2013)
Entity UPC 851–Reversal DLN Different or Return Move Failure

  1. Unpostable Condition–An IRS TC 151 attempts to post and the reversal DLN does not match the DLN on the unreversed TC 150/155/156/976 (for TC 151–CD 20 through 25) or posted unreversed TC 977 (for TC 151–CD 26 through 29) or a posted unreversed TC 154 (for TC 151–CD 19).

  2. An IRS TC 151 attempts to move a return to a new module but the move failed for one of the following reasons:

    • The module has an unreversed TC 420 or 424.

    • The TC 151 attempted to move a return to an entity that doesn’t exist.

    • The TC 151 attempted to move a return to a plan that doesn’t exist.

    • The TC 151 attempted to move a return to an account with a name control that didn’t match the TC 151 name control.

    • The TC 151 attempted to move a return to an inactive plan (plan filing requirement = "8" ).

    • A successful move would have created a module or section of a module greater than the limits established by programming.

    • The TC 151 attempted to move a return to a module already involved in an account, plan, or return merge.

    • The TC 151 Closing Code does not match the return type.

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

    IF THEN
    the TC 151 reversal DLN doesn’t match the DLN of any 150/154/155/156/976/977 posted on the EPMF, release the unpostable using URC D to void the transaction.
    it is determined that the DLN can be corrected, input URC D and re-input the action with the correct information.
    the module has an unreversed TC 420 or 424, the return cannot be moved. Release the unpostable using URC D. Input a TC 590 CC 097 using the EIN, Plan Number, and Tax Period of the module the return should have been moved to.
    the TC 151 attempted to move a return to an entity that doesn’t exist, a. Input TC 000, doc code 63, to create the entity to move the return, and TC 000, doc code 64, to create the plan module to move return.
    b. Release the unpostable using URC 0 to post the return.
    c. Cycle delay
    the TC 151 attempted to move a return to a plan that doesn’t exist, a. Input TC 000, doc code 64, to create the plan module to move the return.
    b. Release the unpostable using URC 0 to post the return.
    c. Cycle delay
    the TC 151 attempted to move a return to an account with a name control that didn’t match the TC 151 name control, a. Verify that the return should be moved to the module with the name control that doesn’t match.
    b. Input TC 013 to change the name on the module to move the return.
    c. Release the unpostable using URC 0 to post the return with a cycle delay of 2.
    d. If necessary, input TC 013 to change the name after the return has been moved, with a cycle delay of 3.
    the TC 151 attempted to move a return to an inactive plan (plan filing requirement ="8" ), a. Input a TC 012, doc code 63, to reactivate the entity to move the return.
    b. Input a TC 012, doc code 64, to reactive the plan module to move the return.
    c. release the unpostable using URC 0 to post the return.
    a successful move would have created a module or section of a module greater than the limits established by programming, a. The return cannot be moved.
    b. Release the unpostable using URC D to void the transaction.
    c. Input a TC 590 CC 097 using the EIN, Plan Number, and Tax Period of the module the return should have been moved to.
    the TC 151 attempted to move a return to a module already involved in an account, plan, or return merge, a. Suspend the unpostable, wait until the action that caused the account to be frozen is completed. If it’s determined that the return should still be moved:
    b. Release the unpostable using URC 0 to post the return.
    c. If the return should not be moved:
    d. Release the unpostable using URC D to void the transaction.
    the TC 151 closing code does not match the return type, a. Delete the unpostable using URC D.
    b. Reinput the transaction using the correct closing code.

3.12.166.43  (07-01-2013)
Entity UPC 852–No TC 121 or 123

  1. Optional Fields–File Folder Number.

  2. Unpostable Condition–A TC 122 attempts to post and the plan module does not have an unreversed TC 121 or 123 posted.

  3. Resolution–Research using CC EMFOL definer L (when available) to determine if an unreversed TC 121/123 has posted since the unpostable cycle.

    1. If an unreversed TC 121/123 has posted, release using URC 0.

    2. If an unreversed TC 121/123 has not posted, then release using URC 2. Forward the document to the Ohio Area Office.

3.12.166.44  (07-01-2013)
Entity UPC 853–Resolution for Transaction Codes

  1. Resolution procedures for TC 59X Void the unpostable using URC D.

  2. Resolution procedures for entity changes or plan number changes other than TC 011 Void the unpostable using URC D.

  3. Resolution procedures for entity changes TC 011Void the unpostable using URC 2, back to the originator.

  4. Resolution procedures for TC 96X Void the unpostable using URC 2, back to the CAF unit.

  5. Resolution procedures for TC 47X Void the unpostable using URC D.

  6. Resolution procedures for TC 460 Research for a valid EIN/Plan number using information from Form 5558 Input URC 6 to correct the EIN/Plan number.

3.12.166.45  (07-01-2013)
Entity UPC 854–No Unreversed TC 125

  1. Optional Fields–File Folder Number.

  2. Unpostable Condition–A TC 126 attempts to post and a TC 125 is not posted in the plan module.

  3. Resolution–Void the unpostable using URC 2, back to the originator.

3.12.166.46  (07-01-2013)
Entity UPC 869–TC 460 Form 5558

  1. Unpostable Condition–If Form 5558 request for an extension of time to file is received after the due date, the extension will be denied. Forms 5558 post to EPMF for approved extensions, denied extensions and the reconsideration of a denied extension. If a TC 460 attempts to post and a TC 460 is present, request the Form 5558 from files or research the posted Form 5500/5500–EZ using the EFAST2 Website for an attached Form 5558.

  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
    multiple denied TC 460 attempt to post, research IDRS CC TXMOD and/or SUMRY to determine the correct extended due date. If the incorrect TC 460 extended due date has posted, a. Input a TC 462 to reverse the posted TC 460.
    b. Input a URC 0 to post the correct TC 460 and close the unpostable.
    c. Cycle delay the unpostable to post after the TC 462.
    the TC 462 was input erroneously and attempts to post, Input a URC D to delete the incorrect action.
    the correct TC 460 extended due date has posted, Input a URC D to delete the incorrect TC 460 or duplicate TC 460.
    a TC 460 needs to be input with the correct denied extended due date, Input a TC 460 using CC REQ77/FRM77. See TC 460 input instructions below.
    the plan number has not been established, research IDRS for an established plan. If an established plan is not found, a. Input a TC 000 to establish the plan using the information provided by the filer on the Form 5558.
    b. URC 0 to post the TC 460 and close the unpostable.
    c. Cycle delay the unpostable to post after the plan has been established.

    Note:

    The denied extended due date is the due date of the return. (See IRM 3.13.36 Return Due Date Chart)

  3. To input a TC 460:

    1. Access CC ENMOD with EIN

    2. Access CC REQ77 using EIN, MFT 00, Plan Period 000000 and Name Control

    3. From the CC FRM77 screen input

    4. TC>460

    5. Extension-DT>MMDDYYYY (See IRM 3.13.36 Return Due Date Chart)

    6. DLN-CD>(Use the DLN provided on the Form 4251)

    7. Remarks

  4. The DLN input codes for MFT 74 Forms 5558 are as follows:

    • 10–Approved

    • 70–Missing Signature

    • 80–Disapproved

3.12.166.47  (07-01-2013)
EFAST UPC 869–Blank or Missing Fields

  1. Unpostable Condition 1–An EFAST TC 150 attempts to post to the master file and establish an account but the mailing address is blank.

  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
    there is an address in the location address field, a. establish the account with TC 000 using the location address as the mailing address.
    b. release the unpostable using URC 0 to close the unpostable with a cycle delay of 2.
    there is no address, a. establish the account with TC 000 using the standard campus address.
    b. input the standard campus address to the record.
    c. release the unpostable using URC 0 to close the unpostable with a cycle delay of 2.

  3. Unpostable Condition 2– An EFAST/EFAST2 TC 150 attempts to post to the master file and establish an account but the primary name line is blank.

  4. 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 Primary name line is blank, a. research the BMF account for a good sponsor name and create an account on the EPMF using TC 000 with the name found on the BMF.
    b. correct the unpostable by inputting the BMF Sponsor Name.
    c. release the unpostable using URC 6 to close the case.
    a Primary name is not found on the BMF, a. research the EFAST2 Website for the primary name using the envelope or attached documents.
    b. if found input a TC 000 with the name found on the EFAST2 Website.
    c. if primary name is not found, contact the filer to obtain the information via Telephone or correspond using a 1072C Letter.

  5. Unpostable Condition 3–An EFAST/EFAST2 TC 150 attempts to post to the master file and establish an account but the tax period begins with "18" in the century position of the year.

  6. 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 Tax period begins with "18" in the century position of the year, a. research the BMF account for the correct Tax period using CC ERTVU; verify the beginning and ending tax period.
    b. correct the unpostable by inputting the correct Tax period to fix the century date.
    c. release the unpostable using URC 6 to close the case.

  7. Unpostable Condition 4 – An Extension TC 462 attempts to post to master file to reverse a TC 460 and no TC 460 is present.

  8. Resolution – Research the unpostable using research instructions (e.g. CC’s INOLE, ERTVU, NAMEE, EMFOL, etc.). If the TC 460 was reversed in error input a URC D to resolve the unpostable.

3.12.166.48  (07-01-2013)
UPC 877

  1. Unpostable Condition–A TC 150 with CCC "G" attempts to post to a module with no unreversed TC 150 posted.

  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 return is amended and the TC 150 OR TC 977 has now posted on the EPMF, release the unpostable using URC 0 to post with no change.
    the unpostable should be posted under another EIN, plan number and/or plan year ending and the correct account is found, release the unpostable using URC 6 to change the EIN, plan number and/or plan year ending without removing the "G" code. If the return is a campus processed Form 5500–EZ, circle out the "G" code edited on the return, if present
    the unpostable should be posted to the module and no unreversed TC 150 or TC 977 is found, 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. If the return is a campus processed Form 5500–EZ, circle out the "G" code edited on the return, if present.
    the filer erroneously checked the amended box, or if the return was erroneously "G" coded in the system processing, release the unpostable using URC 0 to correct the EFAST/EFAST2 case without removing the "G" code. Master file will remove the "G" code and post the transaction as TC 150. If the return is a campus processed Form 5500–EZ, circle out the "G" code edited on the return, if present.
    an EFAST/EFAST2 return has erroneously posted to the EIN/PN, a. input a TC 151 to move the posted return to the correct module.
    b. release the unpostable using URC 0 to post with no change.
    c. If the return cannot be moved with TC 151, release the unpostable using URC 0 to post with no change. The master file will convert the transaction to TC 976.
    d. input TC 590 CC 097 using the EIN, Plan Number, and Tax period to the post return where it should have posted.
    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 cannot be determined where the TC 150 with the 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.

3.12.166.49  (07-01-2013)
UPC 890–End Of Year Purge

  1. Unpostable Condition– End of Year purged unpostable.

  2. Resolution– Do not process the unpostable until the reformatted unpostable is received from master file.

    Note:

    Do not suspend unresolved end of year unpostables.

3.12.166.50  (07-01-2013)
UPC 899–Format Change

  1. Unpostable Condition– An attempt to post a transaction but the format of the transaction has changed (End of Year).

  2. Resolution– If this occurs, contact the TE/GE Submission Processing Programs Analyst for resolution.

3.12.166.51  (07-01-2013)
BMF Unpostable Section Form 5330 Return of Excise Taxes Related to Employee Benefit Plans

  1. This section contains procedures used to correct the Business Master File (BMF) Forms 5330, "Return of Excise Taxes Related to Employee Benefit Plans" unpostables. The Form 5330 is filed each year by employers liable for excise tax. It also covers Form 945, Annual Return of Withheld Federal Income Tax Section filed by Employee Plan filers, and Forms 5558, Application for Extension of Time To File Certain Employee Plan Returns filed for Form 5330. Unless otherwise specified in the specific UPC instructions, the procedures in IRM 3.12.166 and IRM 3.12.279 are to be used when resolving Form 5330, Form 945 and Form 5558 unpostables.

3.12.166.52  (07-01-2013)
Employer Identification Number (EIN) Corrections

  1. This section contains correspondence procedures to be used when a corrected Employer Identification Number (EIN) is different from the EIN provided on the return.

  2. Perform all necessary research to determine if the EIN provided is correct using CC NAMEB or NAMEE.

  3. If the corrected EIN is different from what the filer provided on the return, correspond using letter 147C to notify the filer of their correct EIN; use the most current address on the filer’s module.

  4. The 147C or letter does not need to be sent for any of the following:

    • Filer is using an SSN,

    • 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 a 147Cletter was previously issued.

3.12.166.53  (07-01-2013)
BMF Form 5330 Unpostable Codes and Resolutions

  1. This section contains Form 5330 unpostable code information for UPC 301–498 and unpostable resolutions.

3.12.166.53.1  (07-01-2013)
UPC 301 No Account Present

  1. Unpostable Condition–This unpostable condition occurs when an account is not present.

  2. Resolution–RC1 MFT 76 (TC 150 and TC 610) – Research IDRS to determine the establishment of an account. If both a TC 610 and TC 150 for the same EIN, plan number, and tax period have unposted, release the TC 610 first and input cycle delay 2 when closing the TC 150 or the unpostable will repeat as a UPC 363-6.

    IF THEN
    IDRS research shows the TIN was established since the unpostable generated, release the unpostable using URC 0 to post the return.
    research IDRS for a pending TC 000, if there is a pending TC 000, release the unpostable using URC 0 to post the return.
    no pending TC 000, research for a better EIN using CC NAMEB and CC NAMEE. If an established EIN is found, release the unpostable using URC 6 to correct the EIN.
    an EIN is found with the suffix of "P" , input TC000 to establish the BMF. Release the unpostable using URC 0 to post the return. Cycle delay if necessary.
    an EIN is not found and the name on the form is not an individual,
    1. ESIGN an EIN using the information provided on the Form 5330 or CC BMFOLT.

    2. Release the unpostable using URC 6 to correct the EIN.

    3. Let the notice generate notifying the filer of their EIN.

    the name on the form is an individual, research IDRS using the SSN with the suffix of "V" . If the SSN has been established with a "V" , see note below before proceeding, Release the unpostable using URC 0 to post the return. Cycle delay if necessary.
    the SSN is not established and the document contains a complete name and address, Input a TC 000 using CC ENREQ/BNCHG. The required fields for CC BNCHG TC 000 transactions are: TC 000, name control, primary name, street address, city, state and ZIP code and MFT 76. See note below before proceeding. Release the unpostable using URC 0 to post the return. Cycle delay if necessary.
    the Plan Number in block "G" is blank or not in the valid range, a. Research the EIN or SSN provided in block "B" to determine the Plan Number.
    Search the form and attachments for a plan number. If found, and the plan number is established on the EPMF, enter the plan number in block "G" .
    b. If the account contains more than one active plan number, use the first active plan number in the series 999.

    Note:

    Before releasing the unpostable, verify that the TIN Type is "0" for an SSN. If the TIN type is other than a "0" , verify the Plan Number by researching IDRS. If the Plan Number is incorrect and the correct Plan Number is found, release the unpostable using URC 6 to correct the TIN Type, Plan Number and post the return.

    TIN Type Definer Definition
    V Valid SSN (0)
    W Invalid SSN (1)
    2 EIN
    3 Dummy TIN
    4 Taxpayer Representative Number
    5 Integrated Test Facility Documents

3.12.166.53.1.1  (07-01-2013)
UPC 301 RC 1 MFT 76 (TC 460/620) Extensions

  1. Research IDRS to determine the establishment of an account.

  2. If IDRS research indicated the TIN has been established since the unpostable generated, release the unpostable using URC 0 to post the extension.

  3. If the EIN box is checked, research IDRS for a pending TC 000; if there is a pending TC 000, release the unpostable using URC 0 to post the extension.

  4. If no pending TC 000, research for a better EIN using CC NAMEB and CC NAMEE. If a better EIN is found or the EIN is established with the suffix of "P" , reassign the case to Entity to have the number reestablished on master file.

  5. If the SSN Box is checked, research IDRS using the SSN with the suffix of "V or W" . If the SSN has been established with a "V" , release the unpostable using URC 0 to post the extension.

  6. If the SSN is not established and the document contains a complete name and address, input a TC 000 using CC ENREQ/BNCHG. The required fields for CC BNCHG TC 000 transactions are: TC 000, name control, primary name, street address, city, state and ZIP code and MFT 76. Release the unpostable using URC 0 to post the extension. Cycle delay if necessary.

3.12.166.53.1.2  (07-01-2013)
UPC 301 No Account Present (Form 945)

  1. Unpostable Condition– This unpostable condition occurs when an account is not present or the EIN on the transaction is other than TC000 and does not match an EIN on the master file or EPMF.

  2. Resolution– RC 1 MFT 16 (TC150) – Research IDRS to determine the establishment of an account. Use CC INOLE, INOLEG, NAMEE, EMFOL, and BMFOL to determine the appropriate resolution.

    IF THEN
    the EIN is established on the BMF,
    1. Input URC 6 to correct the EIN.

    2. Add 945 filing requirements.

    the EIN found is different,
    1. Input URC 6 to correct the EIN.

    2. Add 945 filing requirements. Send a letter notifying the filer of the correct EIN to be used when filing a return.

    the EIN is not found,
    1. ESIGN an EIN.

    2. Establish 945 filing requirements.

    3. Input URC 6 to correct the EIN. Let the notice generate notifying the filer of their EIN.

3.12.166.54  (07-01-2013)
UPC 303 RC 1 MFT 76 (TC 150/460/620)—Returns and Extensions

  1. This unpostable condition occurs when an input transaction matches an EIN on the BMF but does not match the name control proximal checks.

  2. Compare the transcribed name control with the name shown on the master file for discrepancies. If the error is a spelling or transcription error, release the unpostable using URC A to post the return to the master file name control.

  3. If the master file name control is incorrect, and the name control on the unpostable document is determined to be correct and is addressing the correct EIN or SSN, input a name change using CC BNCHG. Input URC 0 to close the unpostable with a cycle delay to post after the TC 013.

  4. If research indicates another EIN or SSN, input URC 6 to correct the EIN or SSN and close the unpostable.

3.12.166.55  (07-01-2013)
UPC 305 RC 2 MFT 76 (TC 670)

  1. This unpostable condition occurs when the Plan Number is incorrect.

  2. Research IDRS to verify the plan number.

  3. If the plan number is correct, input URC 0 to correct the unpostable.

  4. If the plan number is incorrect, input URC 6 to correct the plan number.

3.12.166.56  (07-01-2013)
UPC 309 RC 1 MFT 76

  1. This unpostable condition occurs when the Plan Number is incorrect.

  2. Research IDRS for the correct plan number.

  3. If the plan number is correct, input URC 0 to correct the unpostable.

  4. If the plan number is incorrect and the correct plan number is found, input URC 6 to correct the Plan Number.

3.12.166.57  (07-01-2013)
UPC 313 RC 1 MFT 76 (TC 740/841)

  1. This unpostable condition occurs when the Plan Number is incorrect. Research IDRS for the correct Plan Number, and release the unpostable using URC 6 to correct the Plan Number.

3.12.166.58  (07-01-2013)
UPC 316 RC 1 MFT 76 (TC 672/740/841)

  1. This unpostable condition occurs when the Plan Number is incorrect. Research IDRS for the correct Plan Number, and release the unpostable using URC 6 to correct the Plan Number.

3.12.166.59  (07-01-2013)
UPC 316 RC 1 MFT 76 (TC 611/612)-Dishonored Checks

  1. This unpostable condition occurs when the money is showing as a green rockered money amount and the transaction code is not a TC 610. Correct the date to match the return received date, and release the unpostable using URC 6.

3.12.166.60  (07-01-2013)
UPC 317 RC 1 MFT 76 (TC 460/620)

  1. This unpostable condition occurs when the Plan Number is incorrect. Research IDRS for the correct Plan Number, and release the unpostable using URC 6 to correct the Plan Number.

3.12.166.61  (07-01-2013)
UPC 325 RC 1 MFT 76 (TC 820)

  1. This unpostable condition occurs when reversing credit back to the originator. Research IDRS to verify the Plan Number before releasing the unpostable. If the Plan Number is incorrect, research IDRS for the correct Plan Number, and release the unpostable using URC 6 to correct the Plan Number.

3.12.166.62  (07-01-2013)
UPC 327 RC 1 MFT 76 (TC 680)

  1. This unpostable condition occurs when the TC 150 is not located and the TC is 680. Release the unpostable using URC 6 or 8 to change the TC to 670. Verify the plan number before releasing the unpostable.

3.12.166.63  (07-01-2013)
UPC 341 RC 1 MFT 76 (TC 150)

  1. This unpostable condition occurs when the plan number is not established or the plan's filing requirements are all 8's.

    1. If the plan is not established, input a TC 000 and release the unpostable using URC 6 to correct the plan number. Cycle delay to allow the TC 000 to post.

    2. If the plan's filing requirements are all 8's, input a TC 012 to reopen the account on masterfile and release the unpostable using URC 0. Cycle delay to allow the TC 012 to post.

3.12.166.64  (07-01-2013)
UPC 346 RC 6 MFT 76 (TC 370)

  1. This unpostable condition occurs when a TC 370, Account Transfer Forms 3552 and 3413 (document code 51) attempts to post.

    1. Abstract number is 163/225/226 and incoming Sponsor's Plan Year Ending is not significant.

    2. Abstract number is 201 and Excess Fringe Benefit Year is not significant,

    3. Abstract number is 204 and Reversion Date is not significant,

    4. Abstract number is 228 and 4980F Amendment date is not significant.

  2. Resolution – Handle expeditiously statute imminent.

    1. Research CC TXMOD for the TC 370 and contact the originator indicated on the Form 3552 or 3413. Never input a URC 8 or URC D without contacting the originator.

    2. With the approval of the originator input a URC 0 to post the transaction.

    3. If the originator instructs the following and the credit on the account was previously transferred out of the unpostable module, release using URC 8 to cancel the DLN. Request Rejects to forward the document to the originator indicated on the Form 3552 or 3413.

    4. If the credit is still available, contact the originator for instructions, release using URC 8, and request processing according to the originator's instructions.

3.12.166.65  (07-01-2013)
UPC 347 RC 1

  1. This unpostable condition occurs when a transaction attempts to post to a module which has been removed to the retention register.

  2. Use CC BMFOLB to request the tax module be reestablished to the Master File. Release using URC 0 to post after the module is reestablished.

3.12.166.66  (07-01-2013)
UPC 363 RC 6

  1. This unpostable condition occurs when a TC 150 with MFT 76 with balance due attempts to post and the corresponding payment is not posted to the account.

  2. Resolution-

    1. Research IDRS to determine if a payment (TC 610/670) has posted to the same tax module as the TC 150 in the same or a later cycle than the TC 150. If there is a payment posted, no further research needs to be done, and the document does not need to be ordered. Input URC 0 to correct the unpostable.

    2. If a payment has not posted to the same tax module as the TC 150 , research IDRS to verify the Plan Number before releasing the unpostable. If the Plan Number is incorrect, research IDRS for the correct Plan Number, and release the unpostable using URC 6 to correct the Plan Number.

    3. If the plan number is correct, release the unpostable using URC 0.

3.12.166.67  (07-01-2013)
UPC 490 RC 0 MFT 76

  1. This unpostable condition occurs when there are invalid field conditions for Form 5330, when a non "G" coded return has the same abstract number(s) and an amount has previously posted as a TC 150/973.

  2. A true duplicate condition occurs when a taxpayer files two returns for the same tax period, abstract number, plan number, and tax with the same information on both returns and no tax change is required. Research using CC BMFOLT, TRDBV and TXMOD to determine if the return is a true duplicate. Verify the money amount, IRC section and abstract on the Form 5330. The information on both returns must match exactly. See table below for Form 5330 IRC section descriptions and assigned abstract numbers.

    Internal Revenue Code Sections for Form 5330 Abstract Number assign to Sections
    4965 – tax on prohibited tax shelters 237
    4972 – tax on non deductible contributions to a qualified plan 161
    4973(a)(3) – tax on excess contributions to section 403(b)(7)(A) custodial accounts 164
    4976 – tax on disqualified benefits 200
    4978 and 4978A – tax on certain ESOP dispositions 209
    4978B – tax on certain ESOP dispositions 202
    4979A – tax on certain prohibited allocations of qualified ESOP securities 203
    4975 – tax on prohibited transactions 159
    4975(b) – Failure to correct minimum funding 224
    4971 – tax on failure to meet minimum funding standards 163
    4971(b) – Tax on failure to correct minimum funding 225
    4977 – tax on excess fringe benefits 201
    4979 – tax on excess contributions to certain plans 205
    4980 – tax on reversion of qualified plan assets to an employer 204
    4980F – tax on failure to provide notice of significant reduction in future accruals 228
    4971(f) – tax on failure to pay liquidity shortfall 226
    4971(f)(2) – additional tax on failure to correct liquidity shortfall 227

  3. After research has been completed use the following resolutions to close the unpostable:

    IF THEN
    research indicates that the return is an exact duplicate, release the unpostable using URC 8, request rejects cancel the DLN on the return and forward the return to files to be attached to the original.
    research indicates that the return is for a different Plan Number, release the unpostable using URC 8 to correct the plan number.
    research indicates that the return is a duplicate with a payment and the payment is unable to post, release the unpostable using URC 8, request rejects delete the return and move the payment to the posted return.
    research indicates a different abstract number or money amount, release the unpostable using URC 0 to post the return.

  4. If the unpostable is a Doc code 51 – URC 8, request rejects to cancel DLN and route to Accounting.

3.12.166.68  (07-01-2013)
UPC 490 RC 1 MFT 76

  1. This unpostable occurs when a TC 150 MFT 76 with abstract number 204 attempts to post without a date in the Reversion date field.

  2. After research has been completed, use the following resolutions to close the unpostable

    IF AND THEN
    there is a date present on Schedule I, Line 1, there was a coding or transcription error, release using URC 8 and request Rejects enter the Section 4980 Reversion Date from Schedule I, Line 1 in YYYYMMDD format.
    there is no date present on Schedule I, Line 1, or if there are multiple dates present, it cannot be determined from attachments Contact the filer by phone and request the missing or correct date.
    the correct date is received from the taxpayer,   input URC 8 and request Rejects enter the Section 4980 Reversion Date from Schedule I, Line 1 in YYYYMMDD format.
    If the correct date is not received from the taxpayer, or the tax on 4980 is less than $250.00, an IRS received date is stamped or edited on the form, input URC 8 and request Rejects enter the beginning date of the month of the received date on the form.

3.12.166.69  (07-01-2013)
UPC 492 RC 8 MFT 76 (TC 150)-Abstracts 224, 225, 227 and No Abstracts 159, 163 or 226

  1. This unpostable occurs when a TC 150 with abstract numbers 224, 225 or 227 and no abstract 159, 163 or 226 respectively is already posted. Take the following actions:

    IF AND THEN
    research indicates a better EIN   release using URC 6, correct the EIN and name control when necessary.
    research does not indicate a better EIN   review abstract number 224, release using URC 6, correct the EIN.
    no TC 150 is present research IDRS, if no other plans exist   release using URC 0 to post the return.
    4975 (b) tax amount is present for abstract number 224, review Form 5330 and CC BMFOLT determine if 4975 (a) tax amount is present for abstract number 159. If both 4975 (a) and 4975 (b) tax amounts are present for abstract 224 and 159 release using URC 0 to post the return.
    4975 (b) tax amount is present for abstract number 224 but abstract number 159 is not present for 4975 (a) tax amount. Review Form 5330 and the tax module to determine the amount,   input URC 8 to request Rejects post the 4975 (b) tax amount to abstract number 159 as a 4975 (a) tax amount.
    4971 (a) tax amount is present for abstract number 163, research to determine if duplicate   release using URC 8 to cancel the DLN as a true duplicate; attach the return to the original return.
    4971 (b) tax amount is present for abstract number 225, review Form 5330 and the tax module determine if a 4971 (a) tax amount is present for abstract number 163. If both 4971 (a) and 4971 (b) tax amounts are present for abstract number 225 and 163 release using URC 0 to post the return.
    4971 (b) tax amount is present for abstract number 225 but abstract number 163 is not present for 4971 (a) tax amount, research Form 5330 and the tax module to determine the tax amount   input URC 8 and request Rejects post the 4971 (b) tax amount to abstract number 163 as 4971 (a) tax amount.
    there is a 4971 (f)(2) tax amount present for abstract number 227 review Form 5330, CC BMFOLT and CC TXMOD to determine the correct amount, determine if a 4971(f)(1) tax amount is present for abstract number 226. If both 4971(f)(1) and 4971(f)(2) tax amounts are present for abstract number 227 and 226, release using URC 0 to post the return.
    4971(f)(2) tax amount is present for abstract number 227 but, abstract number 226 is not present for a 4971(f)(1) tax amount, research Form 5330, CC BMFOLT and TXMOD to determine the correct amount   input URC 8 to request Rejects post the 4971(f)(2) tax amount to abstract number 226 as a 4971 (f)(1) tax amount.

3.12.166.70  (07-01-2013)
UPC 498 RC 2 MFT 76-Plan Number Validation for Form 5330

  1. Unpostable Condition - This unpostable condition occurs when a TC 150, 973, and 976 for MFT 76 plan number 000 with an EIN attempts to post. Validation of the plan number is required to eliminate the default postings to plan number 000. The Campus will only post a TC 150, 973, and 976 to a plan number 000 with an EIN if notified by TE/GE Submission Processing Programs Analyst, EP Headquarters. Posting of a Form 5330 with an EIN under plan number 000 only occurs under rare circumstances.

  2. Resolution - Research IDRS to determine the correct plan number.

    IF THEN
    the posting is a plan number 000 identified by TE/GE Submission Processing Programs Analyst, Input URC 0 to post the return to plan number 000.
    the correct plan number is found using the posted Form 5500, Input URC 6 to post the return to the correct plan number 001-999.
    a plan number is not found, Input URC 6 to post the return to plan number 999.

3.12.166.71  (07-01-2013)
UPC 498 RC 2 MFT 76 (TC 960)

  1. If the unpostable is a TC 960, release using URC 2. Route the document to the CAF Unit.

3.12.166.72  (07-01-2013)
BMF Unpostable Section Form 5500 MFT 74

  1. This section contains procedures used to correct the Business Master File (BMF) for Form 5500.

3.12.166.73  (07-01-2013)
UPC 301 No Account Present (TC 670)

  1. Unpostable Condition – this unpostable condition occurs when an account is not present.

  2. Resolution – RC 1 MFT 74 (TC 670) – Research IDRS to determine the establishment of an account.

    IF THEN
    IDRS research show the TIN has been established since the unpostable generated Release the unpostable using URC 0 to post the transaction.
    IDRS research shows there is a pending TC 000 Release the unpostable using URC 0 to post the transaction.
    no pending TC 000, research for a better EIN using CC NAMEB and NAMEE. If an established EIN is found Release the unpostable using URC 6 to post the transaction.
    an EIN is found with the suffix of "P" Input a TC000 to establish the BMF. Release the unpostable using URC 0 to post the transaction. Cycle delay if necessary.
    an EIN is not found ESIGN an EIN using the information provided on BMFOLT. Release the unpostable using URC 6 to correct the EIN. Suppress the notice.

3.12.166.74  (07-01-2013)
UPC 498 RC 2 MFT 74–Plan Number Validation

  1. Unpostable Condition – This unpostable condition occurs as follows:

    1. If the Form 5500 plan number is 000 and the current cycle is 200726 or earlier, the transaction is attempting to post with a significant transaction amount unless the doc code is 24 or 34.

    2. If the Form 5500 plan number is 000 and the current cycle is 200727 or subsequent, all transactions attempting to post.

  2. Resolution – If the Form 5500 plan number is 000, research the EIN using CC EMFOLI for the first available plan number. See IRM 3.13.36 for CC EMFOLI information. Input URC 6 using the first available plan number to post the return.

    Note:

    The valid range for Plan numbers is 001–999. Never post a return to plan number 000.

    IF THEN
    the posting is a plan number 000 identified by TE/GE Submission Processing Programs Analyst, Input URC 0 to post the return to plan number 000.
    the correct plan number is found using the posted Form 5500 Input URC 6 to post the return to the correct plan number 001–999.
    a plan number is not found input a URC 6 to post the return to plan number 999.

3.12.166.74.1  (07-01-2013)
UPC 498 RC 2 MFT 74

  1. Unpostable Condition - A TC 670, 672 and 740 payments attached to correspondence or a Notice attempts to post with an invalid Plan Number 000.

  2. Resolution - If the TC's plan number is 000, research CC UPTIN and follow the instructions below:

    1. Research the HISTORY display on CC UPTIN for EP Accounts comments. Input URC 6 to correct the plan number as notated by EP Accounts.

    2. If no comments are displayed, provide an electronic screen shot of UPTIN to your Lead Tax Examiner (TE). Your Lead TE will contact the EP Accounts Lead TE via E-mail for case resolution. EP Accounts will research and provide the valid plan number to be associated with the payment or refund check to the Unpostable Lead TE. Input URC 6 to correct the plan number.

3.12.166.74.2  (07-01-2013)
UPC 498 RC 2 MFT 74

  1. Unpostable Condition – A TC 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 TC 960, release using URC 2.


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